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On Janiary 2, 2021. Ivanhoe Hospital purchased a $101,000 special radiology seanner from Dutfy Dog Inc. The scanner has a useful He of five yearn

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On Janiary 2, 2021. Ivanhoe Hospital purchased a $101,000 special radiology seanner from Dutfy Dog Inc. The scanner has a useful He of five yearn and will hawe no disposal value at the end of its useful tife. The straight-line method of depreciation is used on this scanner, Annual operating costs with this scanner are \$104,000. Approwimately one year iater, the hospital is approached by Bonita Technologysalesperson Debra King who indicates that purchasing the scauner in 2021 from Duffy Dog was a mistake, She points oit that Bonita fas a wanner that will save Ivanhoe Hospital $25.600 a year in operating expenves over its four-year useful life. She notes that the newscanger will cost $119.500 and has the same. capabilities as the scanner purchased last year. The hospital agrees that both scarinen are of equal quality The new scanner will have no disposid value. Honita agrees to buy the old scanner from Ivanhoe Hospital for $60.400. Using incremental analysis, determine whether lyanhoe Hospital should purchase the new scanner on January 2, 2022. If an amount reduces the net income then enter with a negative sign preceding the number es. 15,000 or parenthesis, es. (15,000)

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