A small$-$business corporation is considering whether to replace some equipment in the plant. An analysis indicates there are five alternatives in addition to the do$-$nothing option, Alt. $A.$ The alternatives have a $5-$year useful

$59$ life with no salvage value. Straight$-$line depreciation would be used.

The firm has a combined federal and state income tax rate of $26\%.$ If the corporation expects a $8\%$ after$-$tax rate of return for any new investments, which alternative should be selected?