TB MC Qu. 10-97 (Algo) Sooky has a spotter truck with a book value... Sooky has a spotter truck with a book value of $55,000 and a remaining useful life of five years. At the end of the five years the spotter truck will have a zero-salvage value. iSooky can purchase a new spotter truck for $135,000 and receive $32,500 in return for trading in its old spotter truck. The old spotter truck has variable manufacturing costs of $90,000 per year . The new spotter truck will reduce variable manufacturing costs by $26,500 per year over the five year life of the new spotter truck. The total increase or decrease in income by replacing the current spotter truck with the new truck is