Anderson Company is considering purchasing a new machine to replace a machine purchased one year ago that is not achieving the expected results. The following information is available: Expected maintenance costs of new machine Purchase price of existing machine Expected cost savings of new machine Expected maintenance costs of existing machine Expected resale value of existing machine Which of these items is irrelevant? Oa Expected maintenance costs of existing machine Ob. Expected maintenance costs of new machine Oc Expected resale value of existing machil Od Purchase price of existing machine $12,000 per year $150,000 $20,000 per year $8,000 per year $35,000