The Pearl 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$,$ Pearl has decided to locate a new factory in the Panama City area. Pearl 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 $26$ years.

Building B: Lease for $26$ years with annual lease payments of $$70,880$ being made at the beginning of the year.

Building C: Purchase for $$650,600$ cash. This building is larger than needed; however, the excess space can be sublet for $26$ years at a net annual rental of $$6,110.$ Rental payments will be received at the end of each year. The Pearl Inc. has no aversion to being a landlord.

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In which building would you recommend that The Pearl Inc. locate, assuming a $10\%$ cost of funds? $($Round factor values to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$