19. Sala Co. is contemplating the replacement of an old machine with a new one. The following information has been gathered:

Old Machine New Machine

Price $300,000 $600,000

Accumulated Depreciation 90,000 -0-

Remaining useful life 10 years -0-

Useful life -0- 10 years

Annual operating costs $240,000 $180,600

If the old machine is replaced, it can be sold for $24,000.

The net advantage (disadvantage) of replacing the old machine is

	a.	($60,000)
	b.	$18,000
	c.	$24,000
	d.	($6,000)