Exercise $25\mathrm{.}5($Static$)$ Performance and ROI versus Residual Income $($LO$25-2,$ LO$25-3,$ LO$25-4)$

An investment center in Shellforth Corporation was asked to identify three proposals for its capital budget. Details of those proposals are as follows:

$\backslash$table$[[,$Capital$],[,$A$,$Budget Proposals,$],[$Capital required,$$96,000,$$$60,000,$$$180,000$