Alternatives A and B are being evaluated. The effective annual rate is 10%. Alternative A Alternative B Initial Cost $80,000 $35,000 Lifetime 20 Years 10 Years Annual operations and maintenance cost $1,000 $3,000 Annual benefit $0 $1,000 Salvage Value $7,000 $0 a) Calculate Cost and Benefit for both alternatives (you need to calculate all items based on their present value. i.e. calculate P/A, P/F, etc. if needed) b) Calculate B/C ratio and choose the best option based on that.