The pharmacy business is looking to expand and considers two alternative locations - A and B. Location A would require an initial cash outlay of $150,000, and location B would require an initial cash outlay of $155,000. The projections estimate that over the next year, location A will have revenues of $300,000 and expenses of $100,000, while location B will have revenues of $450,000 and expenses of $250,000. Which location has a higher Incremental Cash Flow (ICF) estimate? Location A. Location B. ICF for locations A \& B are equal. The expansion should be chosen based on higher estimated revenues