Managers are examining a possible replacement of a machine decision and generate the following numbers:

Book value of old machine $-$ $$1,000,000$

Current disposal value of old machine $-$ $$50,000$

Loss on disposal of old machine $-$ $$300,000$

Cost of new machine $-$ $$600,000$

In performing an analysis and in attempt to answer the question, "should we replace the old machine", which of the following statements would be true

A$.$ the book value of the old machine is relevant

B$.$ the book value of the old machine and the current disposal value of the old machine are the only relevant items

C$.$ the book value of the old machine and the current disposal value of the old machine are both relevant

D$.$ the cost of the new machine and the current disposal value of the old machine are relevant