Elias wants to perform an after-tax evaluation of equivalent methods A and B to electrostatically remove airborne particulate matter from clean rooms used to package liquid pharmaceutical products. Use classical SL depreciation with n=5 years to evaluate the alternatives below where after-tax MARR is 10% per year, and Te =35%. Which alternative should be selected?

	Method A	Method B
First cost	-100000	-150000
Salvage value	10000	20000
Saving per year	35000	45000
AOC per year	-15000	-6000
Expected life, years	5	5