Crash Sports,Inc

Crash Sports,Inc.has two product lines-batting helmets and football helmets.The income statement data for the most recent year is as follows:

If $50,000 of fixed costs will be eliminated by dropping the football helmets line,how will dropping football helmets affect operating income of the company?

A) Operating income will increase by $50,000.
B) Operating income will increase by $70,000.
C) Operating income will decrease by $90,000.
D) Operating income will decrease by $20,000.