The cash flows associated with each expansion site are summarized below. The expansion is planned for 5 years, and the interest rate is 12% per year. Use the B/C method to determine which site, if any, is the most acceptable. The monetary unit is $ million.

Site	A	B	C
Initial cost, $	55	70	200
M&O Cost, $/year	3	4	6
Benefits, $/year	20	29	55
Disbenefits, $/year	0.5	2	2.1

		Site A
		Site C
		Site B
		None