The town of Podunk is considering building a new downtown parking lot. Tha land will cost $25,000, and the construction cost of the lot is estimated to be $150,000. Each year, costs associated with the lot are estimated to be $17,500. The income from the lot is estimated to be $18,000 the first year, increasing by $3500 each year for the 12-year expected life of the lot. Determine the B/C ratio if Podunk uses a cost of money of 4%