Which option is better?

Option A: 40 years lease buyout with annual rent

Annual Ground Rent: $325,000

Lumpsump Buyout: $51,724,000.00

Total annual rent: $325,000

Option B: 40 years lease plus annual rent

Annual Ground Rent: $325,000

Annual Facility Rent: $3,129,307.41

Total annual rent: $3,454,307.41

* 5% escalation every 5 years

Please show work, preferably on excel!

5% escalation every 5 years apply to both option A and B