Dragoo Building Incorporated has a pump with a book value of $$242,000$ and a four$-$year remaining life. A new pump is available at a cost of $$617,000.$ Dragoo can receive $$48,200$ for trading in the old pump. The old pump has variable costs of $$312,000$ per year. The new pump will reduce variable costs by $$145,200$ per year over its four$-$year life. The total impact to Dragoo Building Incorporated over the pump$$s four$-$year life is:

Select one:

a$.$ Decrease of $$48,200.$

b$.$ Decrease of $$617,000.$

c$.$ Increase of $$580,800.$

d$.$ Decrease of $$12,000.$

e$.$ Increase of $$12,000.$