Worldwide Airways is thinking about replacing a three year old loader with a new, more efficient

New loader

List price $ $15,000$

Annual operating expenses $45,000$

Expected life in years $1$

Old loader

Original cost $$100,000$

Remaining book value $25,000$

Disposal value now $5,000$

Annual variable expenses $80,000$

Remaining life in years $1$

Should the company purchase the new loader?