[单选题]
ABC Co is trying to decide between keeping an existing machine and replacing it with a newmachine. The old machine was purchased just two years ago for $50,000 and had an expectedlife of 10 years. It now costs $1,000 a month for maintenance and repairs due to a mechanicalproblem. A new machine is being considered to replace it at a cost of $60,000. The newmachine is more efficient and it will only cost $200 a month for maintenance and repairs.The new machine has an expected life of 10 years.In deciding to replace the old machine, which of the following factors should ABC notconsider?
A .Any estimated scrap value on the old machine
B .The original cost of the old machine
C .The estimated useful life of the new machine
D .The lower maintenance cost on the new machine
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