Bilboa Freightlines, S$.$A$.$ of Panama has a small truck that it uses for local deliveries. The truck is in bad repair and must be either overhauled or replaced with a new truck. The company has assembled the following information $($Panama uses the U$.$S$.$ dollar as its currency$)$:

$\backslash$table$[[,\backslash$table$[[$Present$],[$Truck$]],\backslash$table$[[$New$],[$Truck$]]],[$Purchase cost new,$$44,000,$$$61,000$