Janko Wellspring Inc. has a pump with a book value of $$24,000$ and a four$-$year remaining life. A new, more efficient pump, is available at a cost of $$45,000.$ Janko can also receive $$8,000$ for trading in the old pump. The new pump will reduce variable costs by $$10,000$ per year over its four$-$year life. The costs not relevant to the decision of whether or not to replace the pump are:

Select one:

a$.$ $$40,000.$

b$.$ $$8,000.$

c$.$ $$10,000.$

d$.$ $$24,000.$

e$.$ $$16,000.$