Ivanhoe Products is considering automating its manufacturing process. Currently, the manufacturing process is handled by $5$ laborers which operate the machines with annual salaries and wages of $$180000.$ Annually, direct materials used in production total $$75000,$ manufacturing overhead associated with production totals $$53000,$ and marketing costs of $$30000,$ would remain the same under each option. If Ivanhoe automates its factory production, it will eliminate $$123000$ of its labor costs, but will also incur $$97000$ of machine leasing costs annually. Which of the following costs would be considered relevant in the decision$-$making framework?

Machine leasing costs of $$97000$

Manufacturing overhead costs of $$53000$

Marketing costs of $$30000$

Direct materials cost of $$75000$