Westside Hospital has an ultrasound machine with a remaining useful life of three years. At the end of the three years the equipment will have a zero salvage value. Westside can purchase a new machine for $100,000 and receive $30,000 in return for trading in its old machine. The new machine will reduce variable manufacturing costs by $25,000 per year over the three-year life of the new machine. The total increase or decrease in net income by replacing the current machine with the new machine (ignoring the time value of money) is: