The three mutually exclusive alternatives shown below are under consideration for purchase to start my new business. Determine which should be selected on the basis of a rate of return analysis and incremental cash flow knowing that at least one must be purchased. A B C First cost -$300,000 -$120,000 -$550,000 Annual cost -$12,000 -$32,000 -$10,000 Salvage value $50,000 $25,000 $78,000