On January 2, 2021, Blue Spruce Hospital purchased $109,000 special radiology scanner from Marx inc. The scanner has a useful life of five yeais and will have no disposal value at the end of its usefut life. The stratght- the method of depreciation is used on this scanner. Annual operating costs with this scanner are $104,400. Approximately one year later, the hospital is approached by Novak Technology salesperson Sandra Robinson, who indicates that purchasing the scanner in 2021 from Marx was a mistake. She points out that Novak has a scanner that will save Blue Spruce Hospital $25,200 a year in operating expenses over its four-year useful life She notes that the new scanner wili cost $119,000 and has the sarne capabilities as the scanner purchased last year. The hospital agrees that both scanners are of equal quality. The new scanner wall have no disposal value. Novak agrees to buy the oid scanner from Blue Spruce Hospital for $61,100. (a) Assume Blue Spruce Hospital sells its old scanner on fanuary 2, 2022. Callculate the gain or loss on the sale Ir Blue Spruce Hospital selis its old scanner it incursa of 5 Using incremental analysis, determine whether Blue Spruce 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 eg. 15,000 or parenthesis, eg, (15,000))