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. The market value of the equipment is currently $32,000. Riener can purchase a new machine for $145,000 and receive $28,000 in return for trading in its old machine. 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: $36,000 decrease $76,000 increase $18,000 decrease $52,000 increase $36,000 increase