accounting/economics help

Bird city wants to build a new bypass between two major roads that will cut travel time for commuters. The road will cost $14,000,000 and save 17,500 people $100/year on gas. The road will need to resurfaced every year at a cost of $7500. The road is expected to be used for 20 years. Use B/C analysis to determine whether Bird City should build the road. MARR is 8%.

The equation of B/C analysis is

a. 1.04

b. 1.32

c. 1.07

d. 1.22