A proposal has been made for improving the downtown area of a small town. The plan calls for banning the vehicular traffic on the main street and turning this street into a pedestrian mall with tree planting and other beautification features. This plan will involve actual costs of exist6,000,000 and according to its proponents, the plan will produce benefits and disbenefits to the town. Yearly benefits are increased sales tax revenues (exist450,000 per year), increased real state property taxes (exist325,000), decreased air pollution (exist80,000), and quality of life improvement to users (exist70,000). The disbenefits of increase maintenance are exist175,000 per year. The interest rate is 10% and the alternative for evaluated in 20 years project life. Compute the B - C ratio. 1.56 1.05 1.31 1.06