The four revenue alternatives described below are being evaluated by the rate of return method. If the proposals areindependent, which one(s) should be selected when the MARR is 14% per year?

Alternative	Initial Investment ($)	Overall Rate of Return	Incremental Rate of Return (%) When Compared with Alternative
		i* (%)	A	B	C
A	-80,000	12
B	-110,000	25	42
C	-150,000	20	25	10
D	-230,000	16	18	13	12