Janko Wellspring Incorporated has a pump with a book value of $40,000 and a four-year remaining life. A new, more efficient pump is available at a cost of $61,000. Janko can receive $9,600 for trading in the old pump. The old machine has variable manufacturing costs of $41,000 per year. The new pump will reduce variable costs by $13,600 per year over its four-year life. Should the pump be replaced? Multiple Choice Yes, because Income will increase by $3.000 In total. U Yes, because Income will increase by $3.000 per year. O No, because the company will be $3.000 worse off in total. a No, because Income will decrease by $13.600 per year. O No, Janko will record a loss of $19.200 if they replace the pump