Sooky has a spotter truck with a book value of $42,000 and a remaining useful life of 5 years. At the end of the five years the spotter truck will have a zero salvage value. The market value of the spotter truck is currenty $33,000. Sooky can purchase a new spotter truck for $122.000 and receive $31.200 in return for trading in its old spotter truck. The new spotter truck will reduce variable manufacturing costs by $26,100 per year over the five-year life of the new spotter truck. The costs not relevant to the decision of whether or not to replace the spotter truck de