Janko Wellspring Inc. has a pump with a book value of $30,000 and a 4-year remaining life. A new, more efficient pump, is available at a cost of $51,000. Janko can also receive $8,600 for trading in the old pump. The new pump will reduce variable costs by $11,500 per year over its four-year life. The costs not relevant to the decision of whether or not to replace the pump are: Multiple Choice $46,000. O $8,600. $11,500. O $30,000. O O $16,000