Which alternatives can be eliminated immediately in the first step of incremental rate of return analysis, if MARR $=8\mathrm{.}0\%?$

$$

Do$-$nothing

A

B

C

D

First cost

$0$

$$6,500$

$$3,000$

$$9,500$

$$3,000$

Annual benefit

$0$

$1,013$

$520$

$1,546$

$408$

Life

$10$ yrs

ROR

$$

$9\mathrm{.}0\%$

$11\mathrm{.}5\%$

$10\mathrm{.}0\%$

$6\mathrm{.}0\%$