5. The five alternatives shown below are being evaluated by the rate of return method. Incremental ROR when compared with alternative Alt Initial Invest, $ ROR vs DN,% A B C D E -25,000 -35,000 -40,000 -60,000 -75,000 9.6 15.1 13.4 25.4 20.2 27.3 9.4 35.3 25 1.5 38.5 24.4 46.5 27.3 6.8 If the projects are mutually exclusive and the Minimum Attractive Rate of Return is 9.2% per year, the best alternative is: (a) Alt A (b) Alt B (c) Alt C (d) Alt D (e) Alt E