A company with a MARR = 10% is considering the two mutually exclusive options shown below. Neither option has a salvage value. Option A Option B Initial Cost $16,000 $23,000 $7,000 $6,000 Annual Benefit Increasing by $600 each year Increasing by 5% each year Life 10 Years 10 Years The Net Present Worth of OPTION B is closest to: a. $58,510 b. $44,640 C. $37,180 d. $21,640