Swifty Corporation is contemplating the replacement of an old machine with a new one. The following information has been gathered: Old Machine New Machine Price $320000 $730000 Accumulated Depreciation 80000 -0- Remaining useful life 10 years -0- Useful life -0- 10 years Annual operating costs $280000 $200000 If the old machine is replaced, it can be sold for $24000.

The net advantage (disadvantage) of replacing the old machine is

a.$(73000)

b.$(7300)

c.$28000

d.$94000