Swifty Corporation is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment $125000 50000 New Equipment $208000 -0 Purchase price Accumulated depreciation Annual operating costs 166000 133000 If the old equipment is replaced now, it can be sold for $33700. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision? 5208000 $174300 $75000 $33700