Zachary Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold and the supervisor will be laid off Advertising expense Supervisory salaries Allocation of companywide facility-level costs Original cost of building Book value of building Market value of building ("Foregone benefit" if we keep Maintenance costs on equipment the segment operating) Real estate taxes on building $ 81,000 161,000 54,000 127,000 54,000 90,000 81,000 14,000 Required Applying "Relevant Information" rules, determine the avoidable (relevant) amount associated with eliminating the segment. Avoidable cost $ 435.000