Tawstir Corporation has 400 obsolete personal computers that are carried in inventory at a total cost of $576,000. If these computers are upgraded at a total cost of $150,000, they can be sold for a total of $210,000. As an alternative, the computers can be sold in their present condition for $40,000.

What is the net advantage or disadvantage to the company from upgrading the computers rather than selling them in their present condition?

$60,000 advantage

$20,000 advantage

$170,000 advantage

$610,000 disadvantage