On January 2, 2021. Coronado Hospital purchased a $108,000 special radiology scanner from Runner Inc. The scanner has a useful life of five years and will have no disposal value at the end of its useful life. The straight-line method of depreciation is used on this scanner. Annual operating costs with this scanner are $104,500. Approximately one year later, the hospital is approached by Vaughn Technology salesperson Jennifer Davis, who indicates that purchasing the scanner in 2021 from Runner was a mistake. She points out that Vaughn has a scanner that will save Coronado Hospital $25,900 a year in operating expenses over its four-year useful life. She notes that the new scanner will cost $119,200 and has the same capabilities as the scanner purchased last year. The hospital agrees that both scanners are of equal quality. The new scanner will have no disposal value. Vaughn agrees to buy the old scanner from Coronado Hospital for $58,800. Assume Coronado Hospital sells its old scanner on January 2, 2022. Calculate the gain or loss on the sale. If Coronado Hospital sells its old scanner it incurs a of $ Using incremental analysis, determine whether Coronado 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 e.g. 15,000 or parenthesis, eg. (15,000) ) Coronado Hospital purchase the new scanner