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e 115,000 and short-term interest rates are 4%, what decision should the firm make regarding the concentration banking system?

a. Do not establish the concentration banking system because the net cost is $5,000.

b. Do not establish the concentration banking system because the net cost is $21,000.

c. Establish the concentration banking system because the net benefit is $115,000.

d. Establish the concentration banking system because the net benefit is $4,200.