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 total cost of $120,000, they can be sold for a total of $180,000. 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? Multiple Choice $140,000 ($580,000) $20,000 ($60,000)