Rory Company has a machine with a book value of exist93,000 and a remaining five-year useful life. A new machine is available at a cost of exist138, 500, and Rory can also receive exist76,000 for trading in its old machine. The new machine will reduce variable manufacturing costs by exist18,000 per year over its five-year useful life. Calculate the incremental income. (Any losses or outflows should be entered with a minus sign.)