A Buisness is considering an investment in a numerical controlled milling machine needed for a ten (10) year project life. Three alternatives are under consideration. The firm uses an 18% MARR. The cash flows of the alternatives are as follows:

Cash Flow		A	B	C
Initial Cost		$22,000	$28,200	$23,000
O &M cost / year		$2,650	$2,750	$1,100
Annual cost savings		$7,500	$9,000	$7,500
Salvage value		$5,825	$6,125	$8,000
Technical life - years		10	10	5

Using incremental rate of return analysis, determine which alternative the firm should select.