Sala Co Is Contemplating the Replacement of an Old Machine with with a New

Sala Co. is contemplating the replacement of an old machine with a new one. The following information has been gathered: $\begin{array}{lll}&\text { Old Machine }&\text { New Machine }\\\hline\text { Price } & \$ 300,000 & \$ 600,000 \\\text { Accumulated Depreciation } & 90,000 & -0- \\\text { Remaining useful life } & 10 \text { years } & -0 \text { - } \\\text { Useful life } & -0 \text { - } & 10 \text { years } \\\text { Annual operating costs } & \$ 240,000 & \$ 180,600\end{array}$ If the old machine is replaced, it can be sold for $24,000.
Which of the following amounts is relevant to the replacement decision?

A) $210,000
B) $300,000
C) $59,400
D) $90,000