the sunland 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$,$ Sunland has decided to locate a new factory in the Panama City area. Sunland 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 $$610,600,$ useful life $26$ years.

building B: lease for $26$ years with annual lease payments of $$71,980$ being made at the beginning of the year.

building C: purchase for $$653,200$ cash. this building is larger than needed; however, the excess space can be sublet for $26$ years at a net annual rental of $$6050.$ rental payments will be received at the end of each year. the sunland inc. has no aversion to being a landlord.

in which building would you recommend that the sunland inc locate, assuming a $10\%$ cost of funds?

Net present value:

Building A: $

Building B: $

Building C: $

the sunland inc should locate itsself in which building?