On January 2, 2021, Twilight Hospital purchased a $104,400 special radiology scanner from Sheridan lnc The scanner had a useful life of 4 years and was estimated to have no disposal value at the end of its useful life The stright-fine method of depreeiation is used on this scanner. Annual operating costs with this scanner are $106,000. Approximately one year later, the hospital is approached by Dyno Technology salesperson, Jacob Cullen, who indicated that purchasing tbe scanner in 2021 from Sheridan Inc. was a mistake. He points out that Dyno has a scanner that will save Twilight Hospital $25,000 a year in operating expenses over its 3-year useful life. Jacob notes that the new scanner will cost 5110,000 and has the same capabilities as the scanner purchased last year. The hospital agrees that both scanners are of equal quality. The new scannerwill have no disposal value. Jacob agrees to buy the old scanner from Twilight Hospital for $55,500. (a) If Twilight Hospital sells its old scanner on January 2, 2022, compute the gain or loss on the sale. Prepare an incremental analysis of Twilight Hospital. (in the first two columns, enter costs and expenses as positive amounts, and any amounts received os negative amounts. In the third column, enter net income increases as positive amcuints and decreases as negative amounts. Enter negative amounts using either a negative sign preceding the number es -45 or parentheses es (45)]