The General Hospital is evaluating new office equipment offered by four companies. The useful life of the equipment is 4 years. Company A $15,000 First cost Company B $18,000 Company C $25,000 400 Company D $20,000 900 1,600 1,100 Maintenance and operating cost (annual) Annual benefit Salvage value 8500 9,000 13,000 11,000 3,000 3,500 6,000 4,500 The internal rate of return for Company A is close to (%) Select one: 35 40 20 55