A segment of a company reports the following loss for the year. All $$182,000$ of its variable costs are avoidable, and $$110,000$ of its fixed costs are avoidable.

Segment Income $($Loss$)$

Sales $ $260,000$

Variable costs $182,000$

Contribution margin $78,000$

Fixed costs $117,000$

Income $($loss$)(39,000)$

$($a$)$ Compute the income increase or decrease from eliminating this segment.

$($b$)$ Should the segment be eliminated?