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:

Line Item DescriptionNumerical DataExpected maintenance costs of new machine$$12,000$ per yearPurchase price of existing machine$$150,000$Expected cost savings of new machine$$20,000$ per yearExpected maintenance costs of existing machine$$8,000$ per yearExpected resale value of existing machine$$35,000$

Which of these items is irrelevant?

a$.$ Expected maintenance costs of existing machine

b$.$ Expected maintenance costs of new machine

c$.$ Purchase price of existing machine

d$.$ Expected resale value of existing machine