Rory Company has a machine with a book value of $109,000 and a remaining five year useful life. A new machine is available at a cost of $123,000, and Rory can also receive $76,000 for trading in its old machine. The new machine will reduce variable manufacturing costs by $21,500 per year over its five-year useful life Calculate the incremental income (Any losses or outflows should be entered with a minus sign.) 0:44 Incremental income From Replacing Machine 0 30 Incremental income (incremental cost)