There are $3$ options for developing a road $($Options A$,$ B$,$ and C$).$ The costs for construction and other maintenance during $40$ years of period of the project $($including the construction$)$ is given in the tables below. Find the total costs and benefits $($which comes from the savings in costs$)$ and find the BCR $($benefit to cost ratio$)$ for all options. Then compare the incremental BCR for three options. Which option is better with a cut$-$off incremental BCR $=2?$Constructions for all projects takes $3$ years to finish$)($An Excel sheet is available.$)($Fill the table$)$