Yellows e Consulting is considering replacing its phone system. The existing system cost $100,000 many years ago and has a book val of $15.00. Annual accounting depreciation is 55,000. The system is expected to last 3 more years and have no value at that point Yellow one believes that a new system would increase their contribution margin by $14.000 per year for the next three years. Yellowstone can lease newsy sem for $16,000 per year. If they lease the new system, they will sell the old machine now for $12,000. Regardless of the choice of one syster each system will have annual maintenance costs of $2.500. Are the expected sales proceeds ($12.000) for the old machine relevant for making the decision to keep the old phone system or lease a new system @ Yes No