Question Content AreaStarling Co$.$ is considering disposing of a machine with a book value of $$12,500$ and estimated remaining life of five years. The old machine can be sold for $$1,500.$ A new high$-$speed machine can be purchased at a cost of $$25,000.$ It will have a useful life of five years and no residual value. It is estimated that the annual variable manufacturing costs will be reduced from $$26,000$ to $$23,500$ if the new machine is purchased. The total net differential increase or decrease in income for the new equipment for the entire five years is

a$.$ decrease of $$15,000$

b$.$ increase of $$15,000$

c$.$ decrease of $$11,000$

d$.$ increase of $$11,000$