Aline has three contracts from which to choose. The first contract will require an outlay of $$100,000$ but will return $$145,000$ one year from now. The second contract requires an outlay of $$220,000$ and will return $$307,000$ one year from now. The third contract requires an outlay of $$270,000$ and will return $$364,500$ one year from now. Only one contract can be accepted. If her MARR is $25$ percent, which one should she choose?

For the increment from the do$-$nothing alternative to the first contract, the IRR is $45$ percent. For the increment from the first contract to the second contract, the IRR is $35$ percent. For the increment from the second contract to the third contract, the IRR is $15$ percent. Therefore, the second contract should be chosen.

$($Type integers or decimals rounded to one decimal place as needed.$)$