The Headland Inc., a manufacturer of low-sugar, low-sodium, low-cholesterol TV dinners, would like to increase its market share in the Sunbelt. In order to do so, Headland has decided to locate a new factory in the Panama City area. Headland 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 very similar buildings that will meet their needs. Building A: Purchase for a cash price of $616,000, useful life 25 years. Building B: Lease for 25 years with annual lease payments of $70,700 being made at the beginning of the year. Building C: Purchase for $654,700 cash. This building is larger than needed; however, the excess space can be sublet for 25 years at a net annual rental of $6,820. Rental payments will be received at the end of each year. The Headland Inc. has no aversion to being a landlord. Click here to view factor tables In which building would you recommend that The Headland Inc. locate, assuming a 12% cost of funds?