31. You are evaluating whether to retire your current computer modem product and replace it with a new modem that incorporates new features. Which of the following would not be relevant to your decision-making process? a. $50,000 spent on research and development costs over time on the older modem. b. A loss in revenues of $30,000 from terminating the old modem line. c. Equipment you own with a market value of $30,000 that can be used to build the new modems. d. $25,000 in salvage value you will receive for scrapping the old modem's obsolete production equipment