Swifty Corporation is contemplating the replacement of an old machine with a new one. The following information has been gathered: New Machine $420000 Price Accumulated Depreciation Remaining useful life Useful life Annual operating costs Old Machine $210000 63000 10 years -0- $168000 -0- -0- 10 years $126000 If the old machine is replaced, it can be sold for $16800. The company uses straight-line depreciation with a zero salvage value for all of its assets. Which of the following amounts is relevant to the replacement decision? $63000 $147000 $42000 $210000