iSooky has a spotter truck with a book value of $53,000 and a remaining useful life of 5 years. At the end of the five years the spotter truck will have a zero salvage value. The market value of the spotter truck is currently $38,500. i Sooky can purchase a new spotter truck for $133,000 and receive $32,300 in return for trading in its old spotter truck. The new spotter truck will reduce variable manufacturing costs by $13,300 per year over the five-year life of the new spotter truck. The costs not relevant to the decision of whether or not to replace the spotter truck are: Multiple Choice $32.300. $66,500 $53,000 O $133,000 O O $13,300