Acme Industries is considering replacing a machine that is presently used in its production process. The following information is available: Old Machine Replacement Machine Original cost $45,000 $35,000 Remaining useful life in years 5 5 Current age in years 5 0 Book value $25,000 Current disposal value in cash $8,000 Future disposal value in cash (in 5 years) $0 $0 Annual cash operating costs $7,000 $4,000 Which of the information provided in the table is irrelevant to the replacement decision? The annual operating cost of the old machine The original cost of the old machine The current disposal value of the old machine Both the annual operating cost of the old machine and the current disposal value of the old machine