Management at MDK Corp. is deciding whether to replace a delivery van. A new delivery van costing $$40,000$ can be purchased to replace the existing delivery van, which cost the company $$30,000$ and has accumulated depreciation of $$20,000.$ An employee of MDK has offered $$12,000$ for the old delivery van. Ignoring income taxes, which of the following correctly states relevant costs when making the decision whether to replace the delivery vehicle? A$.$ Purchase price of new van, disposal price of old van, and gain on sale of old van. B$.$ Purchase price of new van, purchase price of old van, and gain on sale of old van. C$.$ Purchase price of new van, disposal of old van. D$.$ Purchase price of new van, purchase price of old van, accumulated depreciation of old van, gain on sale of old van, disposal price of old van.