Which alternative should be selected using incremental rate of return analysis, if MARR $\backslash (=9\mathrm{.}0\backslash \%\backslash )?$

C$,$ because the C$-$B increment has a ROR of $\backslash (10\mathrm{.}39\backslash \%\backslash )$ and the A$-$B increment has a ROR of $\backslash (2\mathrm{.}72\backslash \%\backslash )$

something other than C $,$ because C costs the most initially

$\backslash ($ B $\backslash ),$ because its ROR is the highest

$\backslash ($ C $\backslash )$ because $\backslash ($ C $\backslash )$ has the highest annual benefit