10) Central Medical Supply Inc., a manufacturer of medical testing equipment, has $240,000 worth of an obsolete line of testing equipment. The obsolete equipment can be adapted to fit another line of testing equipment at a cost of $64,000; the market value would then be $136,000. However, Tripac offered to purchase the obsolete equipment as is for $88,000.

What are the relevant figures above for management in their decision?

A) ($240,000 + $64,000); ($88,000 - 0)

B) ($240,000 + $64,000); ($88,000 - 240,000)

C) ($240,000 + $64,000); ($88,000 + 240,000)

D) ($136,000 - $64,000); ($88,000 - 0)

E) ($136,000 - $64,000); ($88,000 - 240,000)