Crane Company 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 $235000 Accumulated depreciation 120000 Annual operating costs 308000 $394000 0- 245000 If the old equipment is replaced now, it can be sold for $59000. Both 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? $115000 O$394000 $335000 O $59000