The Tolar Corporation has $400$ obsolete desk calculators that are carried in inventory at a total cost of $$576,000.$ If these calculators are upgraded at a total cost of $$100,000,$ they can be sold for a total of $$160,000.$ As an alternative, the calculators can be sold in their present condition for $$40,000.$

What is the financial advantage $($disadvantage$)$ to the company from upgrading the calculators?