Xinhong Company is considering replacing one of its manufacturing machines. The machine has a book value of $$45,000$ and a remaining useful life of five years, at which time its salvage value will be zero. It has a current market value of $$52,000.$ Variable manufacturing costs are $$36,000$ per year for this machine. Information on two alternative replacement machines follows.

Alternative A Alternative B

Cost $ $115,000$ $ $125,000$

Variable manufacturing costs per year $19,00015,000$

Calculate the total change in net income if Alternative A$,$ B is adopted. Should Xinhong keep or replace its manufacturing machine? If the machine should be replaced, which alternative new machine should Xinhong purchase?