Use the Information in the Following Table to Answer the Subsequent

Use the information in the following table to answer the subsequent questions:
$\begin{array}{|l|c|c|}\hline \underline{ Industry } & \frac{\text { Local }}{\underline{ Employment }} & \frac{\text { National }}{\underline{ Employment }} \\\\\hline \text { State \& Federal Government } & 50,000 & 10,000,000 \\\hline \text { Legal Services } & 13,000 & 2,000,000 \\\hline \begin{array}{l}\text { Computer Manufacturing \& } \\\text { Repair }\end{array} & 4,000 & 2,500,000 \\\hline \text { Total All Employment } & 200,000& 120,000,000 \\\hline\end{array}$
-Suppose the most productive use of a particular site is as a manufacturing plant that will generate revenues of $12,000,000 per year with raw material costs and operating expenses other than net rent) of $7,000,000 per year, and construction costs for the plant and equipment) that can be paid for with a perpetual loan with interest of $3,000,000 per year. According to the residual theory, how much is this site worth in terms of annual land rent?

A) $20,000,000.
B) $12,000,000.
C) $10,000,000.
D) $2,000,000.