Gator Corporation manufactures several types of accessories. For the year, the gloves and mittens line had sales of $488,000, variable expenses of $368,000, and fixed expenses of $143,000. Therefore, the gloves and mittens line had a net loss of $23,000. If Gator eliminates the line, $42,000 of fixed costs will remain. Prepare an analysis showing whether the company should eliminate the gloves and mittens line. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)