uppose Whole Foods is considering investing in warehouseminusmanagement software that costs $ 300 comma 000, has $ 60 comma 000 residual value and should lead to cash cost savings of $ 200 comma 000 per year for its fiveminusyear life. In calculating the ARR, which of the following figures should be used as the equation's denominator? A. $ 260 comma 000 B. $ 300 comma 000 C. $ 60 comma 000 D. $ 200 comma 000