Sunbelt. In order to do so$,$ Stellar has decided to locate a new factory in the Panama City area. Stellar will either buy or lease a site depending upon which is more advantageous. The site location committee has narrowed down the available sites to the following three very similar buildings that will meet their needs.

Building A: Purchase for a cash price of $$612,100,$ useful life $26$ years.

Building B: Lease for $26$ years with annual lease payments of $$71,490$ being made at the beginning of the year.

Building C: Purchase for $$655,200$ cash. This building is larger than needed; however, the excess space can be sublet for $26$ years at a net annual rental of $$6,850.$ Rental payments will be received at the end of each year. The Stellar Inc. has no aversion to being a landlord.

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In which building would you recommend that The Stellar Inc. locate, assuming a $11\%$ cost of funds? $($Round factor values to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

Net Present Value

Building A $

Building $B,$$

Building $C$$

The Stellar Inc. should locate itself in