A Customer Plans to Migrate from Two Fully Depreciated High

A customer plans to migrate from two fully depreciated high end Relational Database Management System (RDMS) servers, which are out of warranty and still under a support contract. An architect has recommended the customer migrate to four new HPE Superdome X BL920 (2P/18C) blades running Microsoft SQL server. Which cost statement provides a rationale for the migration?

A) Based on the TCO/ROI analysis for this project, the Apollo 4510 System makes a better choice as a SQL Database server platform for this migration
B) The amount of savings from not renewing the service contract on the existing equipment can pay for the new hardware in just a little over three years
C) The NPV of -$100,000 USD more than justifies the purchase price of the new equipment
D) The IRR for this proposal would have to be extended out for ten years to make sense, as the IRR value for the first three years is nearly 20 percent