A Company is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment New Exuipment Purchase price $225,000 $375,000 Accumulated depreciation 90,000 -0- Annual operating costs 300,000 240,000 If the old equipment is replaced now, it can be sold for $60,000. 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