Corn Crunchers has three product lines. Its only unprofitable line is Corn Nuts, the results of which appear below for 2019: Sales $1,400,000 920,000 Variable expenses Contribution Margin Fixed expenses Net income (loss) 480,000 600.000 $ (120,000) If this product line is eliminated, 30% of the fixed expenses can be eliminated. What is the incremental effect on net income if the division is dropped? $120,000 increase $300,000 decrease $120,000 decrease $480,000 increase $1,400,000 decrease