Four mutually exclusive projects are being considered for a new 2-mile jogging track. The life of the track is expected to be 85 years, and the sponsoring agency's MARR is 11% 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 Annual benefits $58,000 $9,000 $54,000 $63,000 $140,000 $7,500 $11,000 $20,000 B-C ratio 1.41 1.26 1.59 1.30 Perform the incremental B-C Analysis. Fill-in the table below. (Round to two decimal places.) B Alternative B Inc. B-C ratio Is the alternative acceptable? 1.26 Yes 0 D A