Jayne and Jessica are the owners of a JJ Gastro Pub are considering replacing the current dishwasher with a new energy efficient model. Although the current dishwasher has a book value of $2,500, its market value is only $2,000. Additionally, if the current dishwasher is held for five more years, its future value will drop to $1,000. Lastly, if they decide not to buy a NEW dishwasher, approximately $500 of repairs must be performed now on the current dishwasher. The following is a schedule of expectedannual expenses over the next five years for each option.

Keep current dishwasher Buy NEW dishwasher

Maintenance $ 600 $ 500

Labor $8,000 $8,000

Energy $ 800 $ 600

Water $ 400 $ 400

The NEW dishwasher would cost $8,000 and is expected to have a salvage value of $4,000 at the end of five years. Which costs are not relevant?

Group of answer choices

a. The current book value of the current dishwasher: $2,500; the annual costs for labor and the annual costs for water.

b. The future book value of the current dishwasher: $1,000.

c. The cost of the NEW dishwasher: $8,000.

d. The cost of repairs for the current dishwasher: $500.