The City of Newmarket Is About to Replace an Old

The City of Newmarket is about to replace an old fire truck with a new vehicle in an effort to save maintenance and other operating costs. Which of the following items, all related to the transaction, would not be considered in the decision?

A) Purchase price of the new vehicle.
B) Purchase price of the old vehicle.
C) Savings in operating costs as a result of the new vehicle.
D) Proceeds from disposal of the old vehicle.
E) Future depreciation on the new vehicle.