Janko Wellspring Inc. has a pump with a book value of $39,000 and a 4-year remaining life. A new, more efficient pump, is available at a cost of $60,000 Janko can also receive $9,500 for trading in the old pump. The new pump will reduce variable costs by $13,500 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 O $54,000 O $9,500 0 $13,500. 0 $19.000 0 $39,000