Sooky has a spotter truck with a book value of $50,000 and a remaining useful life of five years. At the end of the five years the potter truck will have a zero-salvage value. iSooky can purchase a new spotter truck for $130,000 and receive $32,000 in return or trading in its old spotter truck. The old spotter truck has variable manufacturing costs of $85,000 per year. The new spotter ruck will reduce variable manufacturing costs by $26,000 per year over the five-year life of the new spotter truck. The total ncrease or decrease in income by replacing the current spotter truck with the new truck is: Multiple Choice $32,000 decrease $32,000 decrease $130,000 decrease $32,000 increase $32,000 increase