Janko Wellspring Incorporated has a pump with a book value of $$26,000$ and a four$-$year remanining life. A new, more efficient pump is available at a cost of $$47,000.$ Janko can receive $$8,200$ for trading in the old pump. The old machine has variable manufacturing costs of $$27,000$ per year. The new pump will reduce variable costs by $$11,100$ per year over its four$-$year life. Should the pump be replaced?

A$)$ Yes, because income will increase by $$5,600$ in total.

B$)$ Yes, because income will increase by $$5,600$ per year.

C$)$ No$,$ because the company will be $$5,600$ worse off in total.

D$)$ No$,$ because income will decrease by $$11,100$ per year.

E$)$ No$,$ Janko will record a loss of $$16,400$ if they replace the pump.