Swifty Corporation 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	$210000		$384000
Accumulated depreciation	90000		- 0 -
Annual operating costs	311000		245000

If the old equipment is replaced now, it can be sold for $66000. 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?

$120000

$66000

$318000

$384000