The executives of a company are trying to lower production costs. They are considering the purchase of a machine that will reduce variable costs. The machine purchase will increase fixed costs from $ 75,000 to $ 100,000 but will lower variable costs from $ 12 per unit to $9 per unit. The sales price per unit of $25 will not change. Assuming 12,000 units will be sold, what will be the Net Income if the machine is purchased?