Penny Worth College is considering outsourcing grounds maintenance. In this regard, Penny Worth has received a bid from Highline Grounds Maintenance for $283,100 per year. Highline states that its bid will cover all services and planting materials required to keep Penny Worth's grounds in a condition comparable to prior years. Penny Worth's cost for grounds maintenance in the preceding year were $292,600, as follows: Salary of three full-time gardeners Plant materials Fertilizer $177,300 82,800 9,100 11,200 12,200 $292,600 Fuel Depreciation of tractor, mowers, and other miscellaneous equipment Total If Penny Worth College outsources maintenance, it will be able to sell equipment for $31,800, and the three gardeners will be laid off. (a) Analyze the one-year financial impact of outsourcing grounds maintenance. Net of outsourcing in year 1 is $