Given the financial data for four mutually exclusive alternatives in the table below, determine the best alternative using the incremental rate of return (AROR) analysis. MARR -10%. B D First cost $15,000 $21,200 $36,000 45,000 O&M Cost/ year 1,600 700 400 1.000 Benefit/year 8,000 9,000 13,000 15,000 Salvage value 3,000 4,600 6,000 10,000 Life in years 5