The Leap, a for$-$profit joint venture between the city of Mobile and USA, is considering the purchase of trolleys for the new express route from downtown to campus. The options are an electric version with an initial cost $$775,000$ with annual expenses of $$28,500$; hybrid at $$510,000$ and $$32,500$; flex$-$fuel at $$425,000$ and $$53,000.$ The expectation is a $10-$year service life with electric and flex losing value at $20\%$ a year yet hybrid at only $15\%.$ The expected revenue using any option is $$174,000.$

Using MACRS Class $7-$year for mass$-$transit vehicles, which alternative do you recommend after considering taxes?