Sala Co. is contemplating the replacement of an old machine with a new one. The following information has been gathered.

Old Machine New Machine

price $35,000 $60,000

Accumulated Deprecation 20,000 0

remaining useful rife 10 years 0

useful life 0 10 years

Annual operating cot $25,000 $18,000

if the old machine is replaced, it can be sold for $4,200

the net advantage of replacing the old machine is

A. $14,200

B. $5,800

C. $70,000

D. $10,000