3) Four mutually exclusive projects are being considered for a new jogging track, expected to last 80 years. Using the cost and benefits data in the table and MARR of 10% per year, determine the best jogging track to be selected on the basis of B-C ratio. Alternative: Initial cost: A $65,000 B $55,000 $145,000 D $58,000 Annual benefits $12,000 $10,000 $22,000 $11,000 B-C ratio: 1.85 1.82 1.52 1.90