On January 2, 2021, Sunland Hospital purchased a $98,500 special radiology scanner from Sipacore 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 $104,400. Approximately one year later, the hospital is approached by Tamarisk Technology salesperson Maria Miller, who indicates that purchasing the scanner in 2021 from Sipacore was a mistake. She points out that Tamarisk has a scanner that will save Sunland Hospital $25,100 a year in operating expenses over its four-year useful life. She notes that the new scanner will cost $120,400 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. Tamarisk agrees to buy the old scanner from Sunland Hospital for $62,700. Assume Sunland Hospital sells its old scanner on January 2, 2022. Calculate the gain or loss on the sale. If Sunland Hospital sells its old scanner it incurs a v of $ Using incremental analysis, determine whether Sunland 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, e.g. (15,000.) Net Income Increase (Decrease) Retain Scanner Replace Scanner Operating cost $ $ $ New scanner cost Old scanner salvage Total $ $ $