Bramble Corp. is considering the replacement of a piece of equipment with a newer model. The following data has been collected:

Old EquipmentNew EquipmentPurchase price$192000$320000Accumulated depreciation76800- 0 -Annual operating costs255000222000

If the old equipment is replaced now, it can be sold for $52600. Both the old equipments remaining useful life and the new equipments useful life is 5 years. The company uses straight-line depreciation with a zero salvage value for all of its assets. The net advantage (disadvantage) of replacing the old equipment with the new equipment is