Sunland Inc., manufactures ice tea and would like to increase its market share in the North. In order to do so, Sunland has decided to locate a new factory in the Cedar Rapid area. Sunland 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 buildings. Building A: Purchase for a cash price of $ 1,550,000, useful life 27 years. Building B: Lease for 27 years with annual lease payments of $ 125,000 being made at the beginning of the year. Building C: Purchase for $ 1,973,000 cash. This building is larger than needed; however, the excess space can be sublet for 27 years at a net annual rental of $ 18,600. Rental payments will be received at the end of each year. Sunland Inc. has no aversion to being a landlord. In which building would you recommend that Sunland Inc. locate, assuming a 11% cost of funds?