Sooky has a spotter truck with a boole value of $54.000 and a remaining useful life of years. At the end of the five years the sporter truck will have a zero salvage value. The market value of the spotter truck is currently $39,000. Sooky can purchase a new spotter trick for $134.000 and receive $32.400 in retum fortreding in its old spotter truck. The new spotter truck will reduce variable manufacturing costs by $26.400 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 noring the time value of money is Maple Choice $3200 e SHO 130400 $32,400 350.400 in