J&H Company has a router platform with a book value of $71,000 and a 3-year remaining life. A new router platform is available at a cost of $131,000, and J&H can also receive $16,600 for trading in the old router platform. The new router platform will reduce variable manufacturing costs by $31,600 per year over its three-year life. Should the router platform be replaced?

A. Yes and as it is always important to have current technology.

B. No, it will decrease income by $19,600 in total.

C. Yes, as will increase income by $31,600 in total.

D. Yes, as the company will increase income by $19,600 total.

E. J&H will be not be better or worse off by replacing the router platform.