Vaughn Manufacturing is contemplating the replacement of an old machine with a new one. The following information has been gathered:

	Old Machine		New Machine
Price	$430000		$860000
Accumulated Depreciation	129000		-0-
Remaining useful life	10 years		-0-
Useful life	-0-		10 years
Annual operating costs	$345000		$258000

If the old machine is replaced, it can be sold for $34400. The company uses straight-line depreciation with a zero salvage value for all of its assets.

The net advantage (disadvantage) of replacing the old machine is