The Terme Corporation is contemplating the purchase of new equipment, which may potentially increase revenues by 30%. Currently, sales are $800,000 per year and cost of sales are 65% of sales. The equipment is expected to last for 4 years with no residual value. The cash outflow expected at the beginning of the year is $288,000. Ignoring income taxes, what is the estimated annual net operating income increase/decrease? a. $12,000 increase b. $84,000 decrease c. $72,000 decrease d. $240,000 increase