The Clock Corporation has 400 obsolete storm clocks that are carried in inventory at a total cost of $576.000, these alarm clocks are upgraded at a total cost of $200,000, they can be sold for a total of $260,000. As an alternative, the alarm clocks can be sold in their present condition for $40,000 What is the incremental income (loss) if the company chooses to upgrade the clocks rather than sell 05-15