Nathan T Corporation is comparing two different options. Nathan T currently uses Option 1, with revenues of $75,000 per year, maintenance expenses of $5,800 per year, and operating expenses of $30,200 per year. Option 2 provides revenues of $70,000 per year, maintenance expenses of $5,800 per year, and operating expenses of $25,500 per year. Option 1 employs a piece of equipment which was upgraded 2 years ago at a cost of $20,000. If Option 2 is chosen, it will free up resources that will bring in an additional $4,500 of revenue. Complete the following table to show the change in income from choosing Option 2 versus Option 1. Designate Sunk costs with an "S" otherwise select "NA" (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Option 1 Option 2 Net Income Increase (Decrease) Sunk (S) Revenues $ NA NA NA Maintenance expenses Operating expenses Equipment upgrade Opportunity cost S NA