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 $120,500, and Rory can also receive $67,000 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.)