Bilboa Freightlines, S$.$A$.,$ of Panama, has a small truck that it uses for intracity deliveries. The truck is worn out and must be either overhauled or replaced with a new truck. The company has assembled the following information:

$\backslash$table$[[,$Present,$],[$Purchase cost new,Truck,New Truck$],[$Remaining book value,$$32,000,$$$40,000$