If the MARR is 7%, which alternative should be selected? Use the rate of return on the increment

\begin{tabular}{|l|l|l|} \hline Year & A & B \\ \hline 0 & $14,500 & $23,000 \\ \hline 1 & 5,900 & 9,200 \\ \hline 2 & 5,900 & 9,200 \\ \hline 3 & 5,900 & 9,200 \\ \hline \end{tabular}