The engineering team at Manuels Manufacturing, Inc. is planning to purchase an Enterprise Resource Planning (ERP) system. The software and installation from Vendor A costs $360,000 initially and is expected to increase revenue $120,000 per year every year. The software and installation from Vendor B costs $260,000 and is expected to increase revenue $90,000 per year. Manuels uses a 4 year planning horizon and a 10% per year MARR. Based on an internal rate of return analysis which ERP system should Manuel Purchase?