Atwood Industries is considering disposing of equipment with an original cost of $400,000 and accumulated depreciation of $300,000. To replace the existing equipment with new equipment which costs, $500,000, Atwood would also incur an equipment removal fee of $75,000. What is the sunk cost as of the consideration date? a) $400,000 b) $100,000 c) $300,000 d) $575,000 e) $500,000 f) $75,000