Sooky has a spotter truck with a book value of $52.000 and a remaining useful life of five years. At the end of the five years the spotter truck will have a zero- salvage value. iSooky can purchase a new spotter truck for $132,000 and receive $32.200 in return for trading in its old spotter truck. The old spotter truck has variable manufacturing costs of $87,000 per year. The new spotter truck will reduce variable manufacturing costs by $26.200 per year over the five-year lie of the new spotter truck. The total increase or decrease in income by replacing the current spotter truck with the new truck is Multiple Choice