17) A firm is considering a capital budgeting decision with a start-up cost of $592,386. This cost will be depreciated over 3 years, depreciated straight-line to zero. The net income for each of the three years is estimated at $16,952,$46,222, and $87,999, respectively. What is the average accounting return? A) 11.30% B) 25.93% C) 16.78% D) 17.01\% E) 13.58% F) None of the above