A manager is considering replacing a piece of old equipment for a more efficient one. It expected that annual maintenance cost for the new equipment will be $2,000, $10,000 less than the cost currently being incurred to maintain the old equipment. If the new equipment is purchased, the old equipment will be sold for scrap. Which of the following costs is NOT relevant to this decision?

	A.	The expected salvage value of the new equipment when its useful life is over.
	B.	The annual maintenance costs of the new equipment.
	C.	The cost of the new equipment.
	D.	The original cost of the old equipment.