Please help with these 2 questtions

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2.

Starling Co. is considering disposing of a machine with a book value of $23,400 and estimated remaining life of five years. The old machine can be sold for $5,300. A new high-speed machine can be purchased at a cost of 70,100. It will have a useful life of five years and no residual value. It is estimated that the annual variable manufacturing costs will be reduced from $23,100 to $19,500 if the new machine is purchased The differential effect on income for the new machine for the entire five years is Oa. decrease of $46,800 Ob. decrease of $60,840 c. increase of $46,800 Od. increase of $60,840