Rener Hospital has an x-ray machine with a book value of $60,000 and a remaining useful the of three years At the end of the thier years the equipment withave a zero-salvage value. Recer can set the old machine now for $32.000 and can purchase a new machine for $145,000. The old machine has vanable manufacturing costs of $50,000 per year the new machine will reduce variable manufacturing costs by $27000 per year over the three-year Me of the new machine. The total mcrease or decrease in net income by replacing the current machine with the new machine gnoning the time value of money) Mungle Choc $12.000 decrease O $76,000 1000 $52.000 $22.000