Carlton Products Has Three Product Lines: A, B, and C

Carlton Products has three product lines: A, B, and C.
Management is considering dropping product line B. If it is discontinued, all of its fixed costs can be avoided. The discontinuation of product line B would:

A) decrease net income $10,000.
B) increase net income $140,000.
C) decrease net income $130,000.
D) increase net income $10,000.