J&H Company has a router platform with a book value of $$65,000$ and a three$-$year remaining life. A new router platform is avaible at a cost of $$125,000,$ and J&H can receive $$16,000$ for trading in the old router platform. The old router platform has varlable manufactunng costs of S$51000$ per yea. The teem vortes platform will reduce variable manufacturing costs by $$31,000$ per year over its three$-$year life. Should the router plattorm be replaced?