Hey marilyn, nice work on that presentation. i'm going to send a copy to the board to show off your creativity. congratulations to you and your team. speaking of teams, your leadership during the presentation really shows, and you deserve a promotion for all that hard work. a team is only as good as its leader, after all. a. before sending the message, it occurs to you that your e-mail will probably be forwarded to other employees. what will you need to change to make the message appropriate for everyone? b. focus on congratulating the team using each individual's name, and avoid mentioning the promotion. c. explain why the recipient is more deserving of a promotion than the other team members. d. start with the promotion discussion, and use a more formal tone.

On january 2, 2016, twilight hospital purchased a $94,800 special radiology scanner from bella inc. the scanner had a useful life of 4 years and was estimated to have no disposal value at the end of its useful life. the straight-line method of depreciation is used on this scanner. annual operating costs with this scanner are $106,000. approximately one year later, the hospital is approached by dyno technology salesperson, jacob cullen, who indicated that purchasing the scanner in 2016 from bella inc. was a mistake. he points out that dyno has a scanner that will save twilight hospital $26,000 a year in operating expenses over its 3-year useful life. jacob notes that the new scanner will cost $111,000 and has the same capabilities as the scanner purchased last year. the hospital agrees that both scanners are of equal quality. the new scanner will have no disposal value. jacob agrees to buy the old scanner from twilight hospital for $40,500. if twilight hospital sells its old scanner on january 2, 2017, compute the gain or loss on the sale. prepare an incremental analysis of twilight hospital.