A significant piece of your company's manufacturing equipment has failed, and you need to buy one of the following mutually exclusive options as a replacement. Use an Incremental Rate of Return Analysis to determine which of the options should be selected if the company MARR is 10%. Initial Costs Annual Benefits Salvage Value Lifetime in years IRR Option A $150,000 $50,000 $20,000 Option B $160,000 $30,000 $28,000 7 9.8% Option $250,000 $55,000 $30,000 8 Option D $220,000 $35,000 $40,000 8 16.3% 16.2% 8.3%