Your company must decide through incremental ROR analysis which is the best alternative to select based on MARR of $15\%.$ The incremental ROR has already been calculated for you, choose the best alternative.

$\backslash$table$[[,$Alternative A$,$Alternative B$,$Alternative C$,$Alternative D$],[$First Cost,$-20$k$,-22$k$,-21\mathrm{.}5$k$,-19$k$],[$Incremental ROR$],[i^{**}(D-A)14\%,,,$ital ROR $i^{**}(C-B)=12\%$