Given the following alternatives and using the modified B$/$C ratio, based on determining which alternative should be selected, if any, choose the best answer in your analysis if i$=10\%/$year$.$

Alternatives A B C

First Cost, $ $80,000120,000300,000$

Market Value, $ $50,00090,000200,000$

Net Benefits, $$/$year $12,00030,00045,000$

Life, years $202020$

Group of answer choices

Delta B$/$C ratio is less than one for comparing A vs DN

Delta B$/$C ratio is greater than one for comparing B vs DN

Delta B$/$C ratio is greater than one for comparing A vs DN

Delta B$/$C ratio is less than one for comparing C vs DN