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 $610,000, useful life 27 years. Building B: Lease for 27 years with annual lease payments of $70,500 being made at the beginning of the year. Building C: Purchase for $656,700 cash. This building is larger than needed; however, the excess space can be sublet for 27 years at a net annual rental of $6,570. 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 10% cost of funds? (Round factor values to 5 decimal places, eg. 1.25124 and final answer to decimal places, eg. 458,581.) Net Present Value Building A $ Building B $ Building C $ The Headland Inc. should locate itself in