J&H Company has a router platform with a book value of $79,000 and a three-year remaining life. A new router platform is available at a cost of $139,000, and J&H can receive $17,400 for trading in the old router platform. The old router platform has variable manufacturing costs of $65,000 per year. The new router platform will reduce variable manufacturing costs by $32,400 per year over its three-year life. Should the router platform be replaced?

A) Yes, as will increase income by $32,400 in total. B) Yes , as it is always important to have current technology. C) No, it will decrease income by $24,400 in total. D) Yes, as the company will increase income by $24,400 total. E) J & H will be not be better or worse off by replacing the router platform.