A study has been conducted to determine if Product A should be dropped. Total sales of the product are $$200,000$ per year; total variable expenses are $$140,000$ per year. Total fixed expenses charged to the product are $$90,000$ per year. The company estimates that $$40,000$ of these fixed expenses will continue even if the product is dropped. These data indicate that if Product A is dropped, the company's overall operating income per year would change by how much? Show your calculations.