Disposal of Assets A company has an inventory of 3,000 different parts for a line of cars that has been discontinued. The net book value (NBV) of this inventory is $60,000. The parts can be either remachined at a total additional cost of $30,000 and then sold for $40,000 or sold as-is for $3,000. Required: Calculate the net benefit or loss of remachining the parts instead of scrapping them.