Marigold Corp. 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 $262000 $432000 Accumulated depreciation 104800 - 0 - Annual operating costs 354000 299000

If the old equipment is replaced now, it can be sold for $98100. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. The company uses straight-line depreciation with a zero salvage value for all of its assets

The net advantage (disadvantage) of replacing the old equipment with the new equipment is?