Janko Wellspring inc. has a pump with a book value of $34,000 and a 4-year remaining ifo. A new, more officient pump, is available at a cost of $55,000 Janko can also receive $9,000 for trading in the old pump. The new pump will reduce variable costs by $13,000 per year over its four-yeartife. The costs not relevant to the decision of whether or not to replace the pump are: Multiple Choice $34.000 $13,000 $18.000 59.000 552.000