Maple Enterprises has a milling machine with a book value of $53,000 and a remaining useful life of five years. At the end of the five years the milling machine will have a zero-salvage value. Maple can purchase a new milling machine for $133,000 and receive $32,300 in return for trading in its old milling machine. The old milling machine has variable manufacturing costs of $88,000 per year. The new milling machine will reduce variable manufacturing costs by $26,300 per year over the five-year life of the new milling machine. The total increase or decrease in income by replacing the current milling machine with the new milling machine is: A. $32,300 increase B. $133,000 decrease C. $30,800 decrease D. $30,800 increase E. $32,300 decrease