A company is considering purchasing factory equipment that costs $$440000$ and is estimated to have no salvage value at the end of its $5-$year useful life. If the equipment is purchased, annual revenues are expected to be $$152000$ and annual operating expenses exclusive of depreciation expense are expected to be $$20000.$ The straight$-$line method of depreciation would be used. If the equipment is purchased, the annual rate of return expected on this equipment is

$20\mathrm{.}00\%$

$30\mathrm{.}00\%.$

$6\mathrm{.}00\%.$

$34\mathrm{.}55\%$