[ 4 pts. ] An alternative with an infinite life has a B/C ratio of 1.23. The alternative has benefits of $110000 per year and annual maintenance costs of $40000 per year. Which one of the following value is closest to the first cost of the alternative at an interest rate of 11.5% per year? Select one: a. 1125486 0 b. 1524348 C. 1216522 d. 429834