An engineer is considering two alternatives (Alternative "A" and Alternative "B") for improving the production. First cost (S) Annual Maintenance and Operation Cost ($ per year) Annual Revenues ($ per year) Salvage value (S) Alternative "A" 100,000.00 40,000.00 90,000.00 50,000.00 Alternative "B" 140,000.00 60,000.00 120,000.00 80,000.00 Question: Which alternative (A or B) should be selected on the basis of a Rate of Return analysis if the company's MARR is 20% per year? Use a Four-year study period.