Your friend owns a carpet installation company and has asked your assistance regarding the purchase of a new piece of software for managing installation crew schedules. The cash outlay (cost) for this software is $60,000. The net current value of the current system (it can be sold for) $25,000. The new system will increase efficiency by $90,000. The current system provides $30,000 in benefits. Complete a marginal-cost benefit analysis to determine your recommendation. Should they purchase the new software? (Show your work)

Benefits new system
Less benefits current system
Marginal (added) benefit
Cost new system
Less net proceeds sale current system
Marginal (added) costs
Net benefit