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

Old Equinment New Equipment

Purchase price $210000 $390000

Accumulated depreciation 100000 0

Annual operating costs 313000 243000

If the old equipment is replaced now, it can be sold for $62000. En the old equipment's remaining useful life and the new equipment's useful life is 5 years Which of the following amounts is irrelevant to the replacement decision?

$110000

$62000

$390000

$328000