Sunland Company is contemplating the replacement of an old machine with a new one. The following information has been gathered: Old Machine New Machine Price $540000 -0- Accumulated Depreciation Remaining useful life $270000 81000 10 years -0- $215000 Useful life 10 years $162000 Annual operating costs If the old machine is replaced, it can be sold for $21600. The company uses straight-line depreciation with a zero salvage value for all of its assets. The net advantage (disadvantage) of replacing the old machine is O $21500 O $(54000) O $(5400) O $11600