30 Rory Company has a machine with a book value of $75,000 and a remaining five-year useful life. A new machine is available at a cost of $119,000, and Rory can also receive $77,000 for trading in its old machine. The new machine will reduce variable manufacturing costs by $15,000 per year over its five-year useful life. Calculate the incremental income. (Any losses or outflows should be entered with a minus sign.) 00:47:54 Incremental Income From Replacing Machine Skipped Incremental income incremental cost)