Four mutually exclusive projects are being considered for a new 2-mile jogging track. The life of the track is expected to be 75 years, and the sponsoring agency's MARR is 13% per year. Annual benefits to the public have been estimated by an advisory committee and are shown below. Use the B-C method (incrementally) to select the best jogging track. Alternative A B C D Initial cost $64,000 $59,000 Annual benefits $11,000 $9,000 $54,000 $8,000 $145,000 $19,000 B-C ratio 1.32 1.17 1.14 1.01 Perform the incremental B-C Analysis. Fill-in the table below. (Round to two decimal places.) Alternative C Inc. B-C ratio: Is the alternative acceptable? 1.14 Yes