Micro Corp currently has two divisions which had the following operating results for last year: Division A Division B Sales $ 600,000 $ 350,000 Variable costs 250,000 220,000 Contribution margin $ 350,000 130,000 Traceable fixed costs 160,000 100,000 Allocated common fixed costs 80,000 55,000 Net operating income (loss) $ 110,000 $ (25,000) Because Division B sustained a net operating loss, the president of Micro is considering eliminating the division. All of Division B's traceable fixed costs could be avoided if the division was eliminated, while none of the allocated common fixed costs could be avoided. The financial advantage (disadvantage) of eliminating Division B is: a. $ 45,000 b. $ 25,000 c. ($ 30,000) d. ($ 55,000)