Given the financial data for two mutually exclusive alternatives in the table below, determine the best alternative using the incremental rate of return $($RoR$)$ analysis. MARR $=10\%\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}$

$\backslash$hline & B & C $\backslash \backslash$

$\backslash$hline First cost & $\backslash (\backslash$$ $36,000\backslash )$ & $\backslash (\backslash$$ $21,200\backslash )\backslash \backslash$

$\backslash$hline O $\backslash$&M Cost$/$ year & $400$ & $900\backslash \backslash$

$\backslash$hline Benefit$/$year & $13,000$ & $9,000\backslash \backslash$

$\backslash$hline Salvage value & $6,000$ & $4,600\backslash \backslash$

$\backslash$hline Life in years & $4$ & $4\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$