19) Which of the followingis irrlevant when deciding to upgrade a company's heating and air aing i relevant hdecing to upgraomprysheting and air conditioning system? A) the energy efficiency of the old equipment versus the energy efficiency of the new equipment B) the safety of the new equipment compared to the old equipment C) the purchase price of the old equipment compared to the purchase price of the new equipment D) the productivity of the old equipment compared to that of the new equipment