A small company that manufactures vibration isolation platforms is trying to decide whether it should immediately upgrade the current assembly system D, which is rather labor-intensive, with the more highly automated system C one year from now. Some components of the current system can be sold now for $9000, but they will be worthless hereafter. The operating cost of the existing system is $192,000 per year. System C will cost

$320,000 with a $50,000 salvage value after four years. Its operating cost will be $68,000 per year.

If you are told to do a replacement analysis using an interest rate of 10% per year, which system do you recommend?