Q 20.29: Laguna Manufacturing is considering replacing a piece of equipment with a newer, more efficient model. The old equipment was purchased several years ago for $112,500 and has annual operating costs of $150,000, accumulated depreciation of $45,000, and a 5-year remaining useful life with a $0 salvage value. The new equipment costs $187,500, has annual operating costs of $120,000, and has a 5-year useful life with a $0 salvage value. If the new equipment is purchased, the old equipment could be sold for $30,000 today. Which of the following amounts is irrelevant to the replacement decision? $187,500 B $30,000 $67,500 D $750,000