Relevant costing question query

Do you know why the Alternative machinery is only relevant to the adapt now decision? Surely new machinery would be needed under both options here since the new machinery is required to assemble and mould at the same time, which both options want to do? Would this $80,000 not be a non relevant cost since It is going to be paid under both options so it’s not differential between the alternatives? (see question and answer below)

S Co is considering adapting its assembly process so that products can also be moulded at the same time. The existing assembly process machinery would have to remove, either now at a dismantling cost of $100,000 and with the sale of the machinery for $800,000, or in one years time at a dismantling cost of $110,000 and with sales proceeds of $600,000. Alternative machinery would have to be leased this would cost $80,000 per annum. The existing assembly process machinery originally cost $2,000,000 when purchased seven years ago. It is being depreciated at 5% per annum on a straight line basis.

Analysing on an incremental opportunity cost basis and ignoring time value of money, which of the following is correct

A) Adapting now will produce savings of $130,000 more than adapting in one year
B) Adapting now will cost $130,000 more than adapting in one year
C) Adapting now will produce savings of $110,000 more than adapting in one year
D) Adapting now will cost $110,000 more than adapting in one year

Answer: A