Disposition 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. Parts can be re-machined at an additional total 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.