Brooks Clinic is considering investing in new heart$-$monitoring equipment. It has two options. Option A would have an initial lower cost but would require a significant expenditure for rebuilding after $4$ years. Option B would require no rebuilding expenditure, but its maintenance costs would be higher. Since the Option B machine is of initial higher quality, it is expected to have a salvage value at the end of its useful life. The following estimates were made of the cash flows. The company's cost of capital is $8\%.$

$\backslash$table$[[,$Option A$,$Option B$],[$Initial cost$,$$$160,000,$$$227,000$