A refurbished heating system is being considered for a small office building. The system can be purchased and installed for $150,000, and it will save an estimated $40,000 per year in year-zero dollars that will increase with the general inflation rate of 3 % per year over a six-year period. The market value of the system will be $10,000 at the end of sax years and the market interest rate (i_) is 15% over this period. The company MARR is 12 % per year in its economic evaluations of refurbished systems. Determine the benefit cost (B-C) ratio based on present worth for this project.