Tanner Company has old equipment with a book value of $$156,000$ and a remaining five$-$year useful life. Tanner is considering purchasing new equipment at a price of $$192,000.$ Tanner can sell the old equipment now for $$128,000.$ The old equipment has variable manufacturing costs of $$70,000$ per year. The new equipment will reduce variable manufacturing costs by $$28,000$ per year over its five$-$year useful life. The total increase or decrease in net income by replacing the old equipment with the new equipment is: