Delaney Company is considering replacing equipment that originally cost $600000 and that has $420000 accumulated depreciation to date A new machine will cost $790000 What is the sunk cost in this situ

The sunk cost in this situation is $420,000, which is the accumulated depreciation on the old equipment. This cost has already been incurred and cannot be recovered, regardless of whether the company decides to replace the equipment or not. Therefore, the answer is not listed among the options given.