The Sheridan 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, Sheridan has decided to locate a new factory in the Panama City area. Sheridan 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 $615,000, useful life 28 years. Building B: Lease for 28 years with annual lease payments of $71, 570 being made at the beginning of the year. Building C: Purchase for $659, 900 cash. This building is larger than needed; however, the excess space can be sublet for 28 years at a net annual rental of $6, 870. Rental payments will be received at the end of each year. The Sheridan Inc. has no aversion to being a landlord. In which building would you recommend that The Sheridan 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.)