Suppose a firm has two business options to choose from and has asked you to help them make a decision. Option "A" requires an immediate cost of $25 000 along with "upgrade costs" of $5000 in year 3 and $7500 in year 6. The returns from these investments begin in year 2 and are estimated to be $3000 per year for 3 years, $4000 per year for the next 3 years, and then $8000 in years 8 and 9 respectively. The only return in year 10 is a residual value of $5000. Option "B" requires a cost now, and in years 1 and 2 of $7000 and has estimated returns beginning at the end of year 4 and ending in year 10 of $5000 per year. There will also be a residual value of $3000 year 10. Using Excel's IRR function, find the Rate of Return for each of the two investment options available to the business based on the information given. Assume the business's expected return on investment is 13 percent. Which option would you recommend?