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 $614,400, useful life 27 years. Building B: Lease for 27 years with annual lease payments of $71,660 being made at the beginning of the year. Building C: Purchase for $651,400 cash. This building is larger than needed; however, the excess space can be sublet for 27 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. Click here to view factor tables In which building would you recommend that The Sheffield Inc. locate, assuming a 12% cost of funds? (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g.458,581.) Net Present Value Building A $ 614,400 Building B $ 728,134 Building C $ 586924 The Sheffield Inc. should locate itself in Building C