Rooney Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment is eliminated, the building it uses will be sold. Advertising expense $ 81,000 Supervisory salaries 170,000 Allocation of companywide facility-level costs 65,000 Original cost of building 118,000 Book value of building 62,000 Market value of building 84,000 Maintenance costs on equipment 73,000 Real estate taxes on building 12,000 Required Determine the amount of avoidable cost associated with the segment.