Waterway Industries is considering the replacement of a piece of equipment with a newer model. The following data has been collected Old Equipment New Equipment $355000 $576000 Purchase price Accumulated depreciation Annual operating costs 142000 -0- 465000 363000 If the old equipment is replaced now, it can be sold for $95800. 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? O $576000 O $213000 O $480200 O $95800