Central Medical Supply, Inc., a manufacturer of medical testing equipment, has $240,000 worth of an obsolete line of testing equipment. The obsolete equipment can be adapted to fit another line of testing equipment at a cost of $64,000; the market value would then be $136,000. However, Tripac Ltd. has offered to purchase the obsolete equipment as is for $88,000. Identify relevant costs, sunk costs, opportunity cost, incremental costs (if any) in this