Bramble Corp. 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	$325000		$528000
Accumulated depreciation	130000		- 0 -
Annual operating costs	426000		333000

If the old equipment is replaced now, it can be sold for $87700. Both the old equipments remaining useful life and the new equipments useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision?

$87700

$528000

$195000

$440300