2 A manager is considering investing in specialized equipment costing $240,000. The equipment has years and a residual value of $20,000. Depreciation is calculated using the straight-line method. The expected inflows from the investment are:Year 1: $60,000 Year 2: $90,000 Year 3: $710,000 Year 4: $40.000 Year 5.545000 What is the accounting rate of return on the investment? Select one: a. 11.36% b. 9.55% C. 11.95% d. 8.75%