Maxwell Company has an opportunity to acquire a new machine to replace one of its present machines. The new machine would cost $90,000, have a five-year life, and noestimated salvage value. Variable operating costs would be $100,000 per year. The present machine has a book value of $50,000 and a remaining life of five years. Its disposal value now is $5,000, but it would be zero after five years. Variable operating costs would be $125,000 per year.