Oriole Company is contemplating the replacement of an old machine with a new one. The following information has been gathered: New Machine $660000 Old Machine Price $330000 Accumulated Depreciation 99000 Remaining useful life 10 years Useful life Annual operating costs $264000 10 years $198000 If the old machine is replaced, it can be sold for $26400. The company uses straight-line depreciation with a zero salvage value for all of its assets. Which of the following amounts is relevant to the replacement decision? $26400 $26400 $39600 $330000