3.1. Capital Budgeting Decision Making: Perform capital budgeting technique based on Equivalent Annual Cost (EAC) to advise the Company Management which option should be chosen if the relevant discount rate is 9%? Costs Initial Investment Year 1 Year 2 Year 3 Year 4 Year 5 Option A 1,400,000 35,000 35,000 35,000 35,000 Option B 1,500,000 25,000 25,000 25,000 25,000 25,000