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	$350000		$630000
Accumulated Depreciation	120000		-0-
Remaining useful life	10 years		-0-
Useful life	-0-		10 years
Annual operating costs	$251000		$187600

If the old machine is replaced, it can be sold for $24000. The net advantage (disadvantage) of replacing the old machine is

a. $25100

b. $(6300)

c. $28000

d. $(63000)