Sheffield Corp. is contemplating the replacement of an old machine with a new one. The following information has been gathered:

	Old Machine		New Machine
Price	$440000		$880000
Accumulated Depreciation	132000		-0-
Remaining useful life	10 years		-0-
Useful life	-0-		10 years
Annual operating costs	$355000		$264000

If the old machine is replaced, it can be sold for $35200. The company uses straight-line depreciation with a zero salvage value for all of its assets. The net advantage (disadvantage) of replacing the old machine is