As part of the rehabilitation of the downtown area of a southern U.S.city, the Parks and Recreation Department expects to develop the Gpoce below several overpasses into basketball, handball, miniature golf, and tennis courts, The estimates are initial cost of $185,000 life of 20 years and annual M&O costs of $26,000. The department expects 18,000 people per year to use the facilities on average of 2 hours each. The value of the recreation hos been conservatively set at $0,85 per hour. At a discount rate of 8% per year what is the B/C ratio for the project? The B/C ratio is