A Company is considering the replacement of a piece of equipment with a newer model. The following data has been collected: * Old Equipment New Equipment Purchase price $225,000 $375,000 Accumulated depreciation 90,000 - 0 - Annual operating costs 300,000 230,000 If the old equipment is replaced now, it can be sold for $36,000. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision? $375,000 O $135,000 $1,500,000 all of the above are irrelevant amounts