Tanner Company has old equipment with a book value of $178,500 and a remaining five-year useful life. Tanner is considering purchasing new equipment at a price of $237,000. Tanner can sell the old equipment now for $158,000. The old equipment has variable manufacturing costs of $85,000 per year. The new equipment will reduce variable manufacturing costs by $35,500 per year over its five-year useful life. The total increase or decrease in net income by replacing the old equipment with the