Sooky has a spotter truck with a book value of $$40,000$ and a remaining useful life of five years. At the end of the five years the spotter truck will have a zero$-$salvage value. ISooky can purchase a new spotter truck for $$120,000$ and receive $$31,000$ in return for trading in its old spotter truck. The old spotter truck has variable manufacturing costs of $$75,000$ per year. The new spotter truck will reduce variable manufacturing costs by $$25,000$ per year over the five$-$year life 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

$$31,000$ decrease

$$31,000$ increase

$$36,000$ decrease

$$120,000$ decrease

$$36,000$ increase