Sala Co. is contemplating the replacement of an old machine with a new one. The following information has been gathered: Price Accumulated Depreciation Remaining useful life Useful life Annual operating costs 1) $240,000 2) $180,600 Old Machine $300,000 90,000 3) $600,000 10 years -0- $240,000 If the old machine is replaced, it can be sold for $24,000. Which of the following amounts is a sunk cost?