Sooky has a spotter truck with a book value of $42,000 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 $122,000 and receive $31,200 in return for trading in its old spotter truck. The old spotter truck has variable manufacturing costs of $77,000 per year. The new spotter truck will reduce variable manufacturing costs by $25,200 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 $31,200 decrease $31,200 increase $35,200 decrease $122,000 decrease $35,200 increase