Darcy Roofing is faced with a decision. The company relies very heavily on the use of its 60 -foot extension lift for work on large homes and commercial properties. Last year, Darcy Roofing spent $76,800 refurbishing the lift. It has just determined that another $45,000 of repair work is required. Alternatively, it has found a newer used lift that is for sale for $190,500. The company estimates that both lifts would have useful lives of 6 years. The new lift is more efficient and thus would reduce operating expenses by about $25,600 per year. Darcy Roofing could also rent out the new lift for about $11,000 per year. The old lift is not suitable for rental. The old lift could currently be sold for $28,000 if the new lift is purchased. Prepare an incremental analysis showing whether the company should repair or replace the equipment. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.s. (45).)