Vaughn Manufacturing is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment $335000 New Equipment $544000 134000 -0- Purchase price Accumulated depreciation Annual operating costs 439000 343000 If the old equipment is replaced now, it can be sold for $90400. 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? $201000 $90400 $453600 $544000