Select the best option using Rate of Return Analysis $($incremental Rate of Return$)$

$\backslash$table$[[$MARR$,20\%,,,],[$Useful Life,$5$ years,,,$],[$Brand$,$D$1,$D$2,$D$3,$D$4]]$

$\backslash$table$[[\backslash$table$[[$Capital$],[$Investment$]],$$$100,00,$$$140,600,$$$148,200,$$$122,000.$ Solve using excel spreadsheet.