Five alternatives are being evaluated by the incremental rate of return method. Increr Alternative Initial investment Overall ROR (TL) A B 12.3 B C -23.000 -37.000 -42.000 -50.000 -75.000 9.6 12.2 17.4 OLA D 14.4 25.7 E If the projects are mutually exclusive and the MARR is 13% per year, what is the best alternative? O a. A b. C c. E d. D O