3. (14 Points) For the data in the next table, use the present worth and incremental ROR analysis to determine which option is better? (MARR= 12%, try to use the interest rate between 12 and 14% in the interpolation) Option A Option B First Cost -40,000 -70,000 Annual cost -5,000 -3,000 Salvage value 10,000 12,000 Service life 3 6