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

Purchase Price: $192000 (old equipment), $320000 (new equipment)

Accumulated depreciation: 76800 (old equipment), 0 (new equipment)

Annual operating costs: 255000 (old equipment), 222000 (new equipment)

If the old equipment is replaced now, it can be sold for $52600. Both the old equipment's remaining useful life and the new equipment's 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:

A. $ (63000)

B. $ (102400)

C. $76800

D. $52600