Sooky has a spotter truck with a book value of $43,000 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 currently $33,500. Sooky con purchase a new spotter truck for $123,000 and receive $31,300 in return for trading in its old spotter truck. The new spotter truck will reduce variable manufacturing costs by $26,200 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 are: so Multiple Choice $31,300 $26,200 $131,000 $123,000 $43,000