For the alternatives shown, determine the sum of the incremental cash flows for alternative B- Alternative A. Solve the problem using a 6- year LCM analysis. Assume 40% tax rate. Use 5 year MACRS depreciation on the equipment. Calculate book value and capital loss/depreciation recapture. Determine the best investment using incremental IRR analysis with MARR = 20%. (please show your work and use excel)

	Alternative A	Alternative B
Fist cost $	-50000	-85000
Annual operating cost $ per year	-8600	-2000
Annual revenue $ per year	22000	45000
Salvage value $	3000	8000
Life, years	3	6