10-12. A town in northern Colorado is planning on investing in a water purification system. Three mutually exclusive systems have been proposed, and their capital investment costs and net annual benefits are the following

(salvage values are negligible).

System EOY A B C 0 −$160,000 −$245,000 −$200,000 1 80,000 120,000 80,000 2 70,000 100,000 80,000 3 60,000 80,000 80,000 4 50,000 60,000 80,000 If the town’s MARR is 10% per year, use the B–C ratio method to determine which system is best. (10.9)