Spy Peripherals Incorporated (SPI) is considering the development of the SPI Phone 86, an advanced micro-sized smartphone with superior features for data encryption, an ultra-high-definition camera, exceptional audio reception, and lightning-fast communication speed. Suppose the SPI Phone 86s will be housed in warehouse space that the company could have otherwise rented out for $100,000 per year during years 1 to 4. How does this opportunity cost affect the SPI Phone's incremental earnings if the company's income is taxed at a rate of 40%? This results in in incremental earnings of $ per year for the 4 years. (Round to the r an increase a decrease