BHCC Inc. an insurance company specializing in workers compensation issues, would like to increase its market share in New England. In order to do so, BHCC has decided to locate a new factory in the Boston City area. BHCC will either buy or lease a site depending upon which is more advantageous. The site location committee has narrowed down the available sites to the following three buildings. (Please show your work. The prescribed credit will not be granted unless the work supports your answer.) Building A: Purchase for a cash price of S605,000, useful life 25 years. Building B: Lcase for 25 years with annual lease payments of $71,000 being made at the beginning of the year. Building C: Purchase for $640,000 cash. This building is larger than needed; however, the excess space can be sublet for 25 years at a net annual rental of S6,000. Rental payments will be received at theend of each year. The BHCC, Inc. has no aversion to being a landlord. in which building would you recommend that BHCC, Inc. locate, assuming a 12% cost of funds