iSooky has a spotter truck with a book value of $54,000 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 $39,000. iSooky can purchase a new spotter truck for $134,000 and receive $32,400 in return for trading in its old spotter truck. The new spotter truck will reduce variable manufacturing costs by $13,400 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

$32,400

$13,400

$67,000

$134,000

$54,000