Consider the three mutually exclusive alternatives A, B and C mentioned below.

Initial Cost : Rs. 350(A), Rs. 125(B), Rs. 200(C)

Uniform Annual Benefit : Rs. 90(A), Rs. 27.7(B), Rs. 80(C)

Assume each alternative has a 5-year useful life and no salvage value. Based on a 5% interest rate and the benefit-cost ratio, which alternative should be selected?