Part B

On January 2, 2024. Twilight Hospital purchased a $98,400 special radiology scanner from Crane 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-fine 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 2024 from Crane Inc, was a mistake. He points out that Dyno has a scanner that will save Twilight Hospital $25,000 a year in operating expenses ower its 3-year usefullife. Jacob notes that the new scanner will cost $109,000 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. Jacob agrees to buy the old scanner from Twilight Hospital for $48,000. (a) If Twilight Hospital sells its old scanner on January 2,2025, compute the gain or loss on the sale. Prepare an incremental analysis of Twilight Hospital, (lin the first two columns, enter costs and expenses as positive amounts, and any amounts received as negotive amounts, In the third column, enter net income increoses as positive anounts and decreases as neghative amounts. Enter negative amounts using either a negative sign preceding the number es. -45 or parentheses eg. (45) Should Twilight Hospital purchase the new scanner on January 2, 2025