please help asap with acct

Tawstir Corporation has 400 obsolete personal computers that are carrled in Inventory at a total cost of $576,000. If these computers are upgraded at a total cost of $150,000, they can be sold for a total of $210,000. As an alternatlve, the computers can be sold In thelr present condition for $40,000. What is the net advantage or disadvantage to the company from upgrading the computers rather than selling them in thelr present condition