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The Headland Inc., a manufacturer of low$-$sugar, low$-$sodium, low$-$cholesterol TV dinners, would like to increase its market share in the

Sunbelt. In order to do so$,$ Headland has decided to locate a new factory in the Panama City area. Headland will either buy or lease a

site depending upon which is more advantageous. The site location committee has narrowed down the available sites to the following

three very similar buildings that will meet their needs.

Building A: Purchase for a cash price of $$612,000,$ useful life $26$ years.

Building B: Lease for $26$ years with annual lease payments of $$71,630$ being made at the beginning of the year.

Building C: Purchase for $$653,300$ cash. This building is larger than needed; however, the excess space can be sublet for $26$ years at a

net annual rental of $$6,080.$ Rental payments will be received at the end of each year. The Headland Inc. has no aversion to being a

landlord.

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In which building would you recommend that The Headland Inc. locate, assuming a $10\%$ cost of funds? $($Round factor values to $5$ decimal

places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

Net Present Value

Building $A,$$

Building B $

Building $C$$

The Headland Inc. should locate itself in