Indigo Company has a factory machine with a book value of $$171,000$ and a remaining useful life of $5$ years. A new machine is available at a cost of $$250,000.$ This machine will have a $5-$year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $$594,000$ to $$505,000.$

Prepare an analysis that shows whether Indigo should retain or replace the old machine. $($If an amount reduces the net income then enter with a negative sign preceding the number or parenthesis, eg$.).)$