Do It! Review 20-1 Nathan T Corporation is comparing two different options, Nathan T currently uses Option 1, with revenues of $52,000 per year, maintenance expenses of $4,000 per year, and operating expenses of $20,800 per year. Option 2 provides revenues of $48,000 per year, maintenance expenses of $4,000 per year, and operating expenses of $17,600 per year. Option 1 employs a piece of equipment which was upgraded 2 years ago at a cost of $14,000. If Option 2 is chosen, it will free up resources that will bring in an additional $3,000 of revenue. Complete the following table to show the change in income from choosing Option 2 versus Option 1. Designate Sunk costs with an "S" otherwise select "NA". Option 1 Option 2 Net Income Increase (Decrease) Sunk (S) Revenues Maintenance expenses Operating expenses Equipment upgrade Opportunity cost