A manager is deciding whether or not to build a small facility. Demand is uncertain and can be either at a high or low level. If the manager chooses a small facility and demand is low, the payoff is $$400.$ If the manager chooses a small facility and demand is high, the payoff is $$300.$ On the other hand, if the manager chooses a large facility and demand is low, the payoff is $$$$150,$ but if demand is high, the payoff is $$760.$

$($a$)$ Develop a payoff table below.

$($b$)$ Develop a regret table below.

$($c$)$ What would be the best decision based on the minimax regret?