Sheffield Corp. is considering the replacement of a plece of equipment with a newer model. The following data has been collected: Old Equipment New Equipment Purchase price $345000 $560000 Accumulated depreciation 138000 -0- Annual operating costs 452000 353000 If the old equipment is replaced now, it can be sold for $93100. Both the old equipment's remaining useful life and the new equipment's useful 15 years Which of the following amounts is irrelevant to the replacement decision? O $560000 O $207000 593100 $466900