The Sheffield 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, Sheffield has decided to locate a new factory in the Panama City area. Sheffield 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 $617,800, useful life 26 years. Building B: Lease for 26 years with annual lease payments of $71,870 being made at the beginning of the year. Building C: Purchase for $650,400 cash. This building is larger than needed; however, the excess space can be sublet for 26 years at a net annual rental of $6,980. Rental payments will be received at the end of each year. The Sheffield Inc. has no aversion to being a landlord.

In which building would you recommend that The Sheffield Inc. locate, assuming a 10% cost of funds?