Where is the correct location for the transformer as specified in the guidelines?

The correct location for the transformer is situated between the western property line and the New Auto Dealership and Showroom because this placement typically adheres to several key considerations outlined in guidelines for electrical equipment. Placing the transformer in this area generally ensures adequate clearance from public access points, reduces the risk of interference with pedestrian or vehicular traffic, and maintains visibility for maintenance while being close to the necessary infrastructure.

This area may be advantageous for connections to the building's electrical system without excessive runs of cable, which can be costly and inefficient. Additionally, it positions the transformer in a way that minimizes noise disruption to other areas, especially residential zones, and enhances overall safety.

In contrast, the other suggested locations may not fulfill these requirements effectively. For instance, placing a transformer near the entrance of the parking lot could pose safety risks and obstruct traffic flow. A courtyard area might not provide the necessary space or clearance, and locating it at the back of the building next to a dumpster could create maintenance challenges and unpleasant conditions due to refuse and odors. Thus, option C stands out as the most appropriate choice for both functionality and compliance with regulations.