Dragoo Building Incorporated has a pump with a book value of $$245,000$ and a four$-$year remaining life. A new pump is available at a cost of $$620,000.$ Dragoo can receive $$48,500$ for trading in the old pump. The old pump has variable costs of $$315,000$ per year. The new pump will reduce variable costs by $$145,500$ per year over its four$-$year life. The total impact to Dragoo Building Incorporated over the pump$$s four$-$year life is: