TB MC Qu$.23-97($Algo$)$ Sooky has a spotter truck with a book value...

Sooky has a spotter truck with a book value of $$51,000$ and a remaining useful life of five years. At the end of the five years the spotter truck will have a zero$-$salvage value. iSooky can purchase a new spotter truck for $$131,000$ and receive $$32,100$ in return for trading in its old spotter truck. The old spotter truck has variable manufacturing costs of $$86,000$ per year. The new spotter truck will reduce variable manufacturing costs by $$26,100$ per year over the five$-$year life of the new spotter truck. The total increase or decrease in income by replacing the current spotter truck with the new truck is:

Multiple Choice

$$131,000$ decrease

$$31,600$ increase

$$32,100$ decrease

$$32,100$ increase

$$31,600$ decrease