Cooper Construction is looking at buying some equipment. They have six options where one is to do nothing at a cost of $0.00 but providing no additional benefits.

Alternative	Cost in Millions	Before Tax Annual Benefits
Cooper One	0	0
Valles Global	25	7.5
SohnCo	10	3
Beasley Worldwide	5	1.7
Park Equipment	15	5
Stevens Industrial Partners	30	8.7

Cooper Construction pays 40% tax and expects an ATMARR of 10% for new investments. Which option should be selected? (you can only select one.)