Lee Inc. is considering the replacement of a piece of equipment with a newer model. The following data has been collected:

	Old Equipment	New Equipment
Purchase price	HK$ 225,000	HK$ 375,000
Accumulated depreciation	90,000	0
Annual operating costs	300,000	240,000

If the old equipment is replaced now, it can be sold for HK$60,000. Both the old equipments remaining useful life and the new equipments useful life is 5 years. The net advantage (disadvantage) of replacing the old equipment with the new equipment for the five-year period is

a.HK$(15,000)

b.HK$90,000

c.HK$60,000

d.HK$(75,000)