On January 2, 2021. Wildhorse Hospital purchased a $92,000 special radiology scanner from Belia inc. 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 straight-line method of depreciation 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 the scanner in 2021 from Bella inc was a mistake. He points out that Dyno has a scanner that will save Wildhorse Hospital $25,000 a year in operating expenses over its 3 -year useful life. Jacob notes that the new scanner will cost $111,000 and has the same capabilitics as the scanner purchased last year. The hospital agrees that both scanners are of equal quality. The new scanner will have no disposal value Jacob agrees to buy the old scanner from Wildhorse Hospital for $40,000. (a) If Wildharse Hospital sells its old scanner on January 2, 2022, compute the gain or loss on the sale. Prepare an incremental analysis of Wildhorse Hospital. (In the first two columns, enter costs and expenses as positive amounts, and ary amounts received as negative amounts. In the third column, enter net income increases as positive amounts and decreases as negative amounts. Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses es. (45).) Should Wildhorse Hospital purchase the new scanner on Janwary 2, 2022