Current Attempt $in$ Progress

Crane Company $is$ considering the replacement $of$ a piece $of$ equipment with a newer model. The following data has been

collected:

$If$ the old equipment $is$ replaced now, $it$ can $be$ sold for $$66100.$ Both the old equipment's remaining useful life and the new

equipment's useful life $is5$ years.

Which $of$ the following amounts $is$ irrelevant $to$ the replacement decision?

$$98000$

$$322000$

$$253000$

$$400000$