) The City of San Diego is about to replace an old fire truck with a new vehicle in an effort to save maintenance and other operating costs. Which of the following items, all related to the transaction, would not be considered in the decision? 11) ______

A) Proceeds from disposal of the old vehicle.

B) Future depreciation on the new vehicle.

C) Purchase price of the new vehicle.

D) Savings in operating costs as a result of the new vehicle.

E) Purchase price of the old vehicle.