Brubaker Inc., a manufacturer of high$-$sugar, low$-$sodium, low$-$cholesterol TV dinners, would like to increase its market share in the Sunbelt. In order to do so$,$ Brubaker has decided to locate a new factory in the Panama City area. Brubaker 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.

Building A: Purchase for a cash price of $$610,000,$ useful life $25$ years.

Building B: Lease for $25$ years with annual lease payments of $$70,000$ being made at the beginning of the year.

Building C: Purchase for $$650,000$ cash. This building is larger than needed; however, the excess space can be sublet for $25$ years at a net annual rental of $$6,000.$ Rental payments will be received at the end of each year. The Brubaker Inc. has no aversion to being a landlord.

In which building would you recommend that Brubaker Inc. locate, assuming a $12\%$ cost of funds? $($Show me your work!$)$

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