Riener Hospital has an x$-$ray machine with a book value of $$60,000$ and a remaining useful life of three years. At the end of the three years the equipment will have a zero$-$salvage value. Reiner can sell the old machine now for $$32,000$ and can purchase a new machine for $$145,000.$ The old machine has variable manufacturing costs of $$50,000$ per year. The new machine will reduce variable manufacturing costs by $$27,000$ per year over the three$-$year life of the new machine. The total increase or decrease in net income by replacing the current machine with the new machine $($ignoring the time value of money$)$ is:

a$.$ $$32,000$ decrease

b$.$ $$76,000$ increase

c$.$ $$18,000$ decrease

d$.$ $$52,000$ increase

e$.$ $$22,000$ increase