Chung Inc. is considering the replacement of a piece of equipment with a newer model. The following data has been collected:

Old EquipmentNew Equipment

Purchase price$$225,000$$$375,000$

Accumulated depreciation$90,000-0-$

Annual operating costs$300,000240,000$

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 and both have no end$-$of$-$life salvage value.

Which of the following amounts is irrelevant to the replacement decision?

Question $22$ options:

A$)$

$$375,000$

B$)$

$$60,000$

C$)$

$$240,000$

D$)$

$$135,000$