A firm is planning to upgrade its computer network. The upgrade has an estimated cost of $25,000. The upgrade will result in less downtime and higher productivity, with an estimated savings of $10,000 per year. The equipment will remain productive for the next 5 yr, the annual maintenance cost is S2000, and the equipment will have no salvage value after the 5 yr. Assuming an interest rate of 6%, the uniform annual benefit (UAB) is most nearly (A) $1,100 (B) $2,065 (C) $5,900 (D) $8,000