Wilbert's Inc. paid $90,000 in cash, for the piece of equipment three years ago. Last year, company spent $10,00 to update equipment with latest technology. Company no longer utilizes this equipment in their present operations and has received the offer of $50,000 from the firm who would like to buy it. Wilbert's is debating whether to sell equipment or to expand their operations such that equipment can be used. When estimating expansion option, what value, if any, must Wilbert's allot to this equipment as the initial cost of project?