Rory Company has a machine with a book value of $95,000 and a remaining five year useful life. A new machine is available at a cost of $113,000, and Rory can also receive $81,000 for trading in its old machine. The new machine will reduce variable manufacturing costs by $22,500 per year over its five-year useful life Calculate the incremental income (Any losses or outflows should be entered with a minus sign) Incremental income From Heplicing Machine Incremental income incremental cost)