The five alternatives shown below are being evaluated bv the rate of return method, Incremental ROR when compared with alternative Alt Initial invest, $ ROR vs DN.% A B C D E -25,000 -35,000 -40,000 -60,000 -75,000 9.6 15.1 13.4 25.4 20.2 27.39.4 35.325 1.5 38.5 24.4 46.5 27.3 6.8 If the projects are mutually exclusive and the Minimum Attractive Rate of Return is 9.2% per year, the best alternative is: (a) Alt A (b) Alt B (c) Alt C (d) Alt D (e) Alt E