Sheffield Corp. is considering the replacement of a piece of equipment with a newer model. The following data has been collected:

	Old Equipment		New Equipment
Purchase price	$215000		$352000
Accumulated depreciation	86000		- 0 -
Annual operating costs	283000		223000

If the old equipment is replaced now, it can be sold for $58000. Both the old equipments remaining useful life and the new equipments useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision?

$129000

$294000

$352000

$58000