120. You are looking at an investment which has an initial cost of $400,000 and a salvage value of zero after five years. What is the average accounting return for this investment given the following annual net incomes: Year 1 2 3 4 5 Net Income $100,000 $150,000 $150,000 $100,000 $50,000 A) 1% B) 36% C) 44% D) 48% E) 55%