Allstate Insurance Company is considering adopting one of five fraud detection systems, all of which can be considered to last indefinitely. If the company’s MARR is 14% per year, determine which one should be selected on the basis of a rate of return analysis.

A B C D E First cost, $ 10,000 25,000 15,000 70,000 50,000 Annual net income, $/year 2,000 4,000 2,900 10,000 6,000 Overall ROR, % 20 20