Dragoo Building Incorporated has a pump with a book value of $241,000 and a four-year remaining life. A new pump is available at a cost of $616,000. Dragoo can receive $48,100 for trading in the old pump. The old pump has variable costs of $311,000 per year. The new pump will reduce variable costs by $145,100 per year over its four-year life. The total impact to Dragoo Building Incorporated over the pump's four-year life is