A company is considering purchasing factory equipment that costs $$400000$ and is estimated to have no salvage value at the end of its $5-$year useful life. If the equipment is purchased, annual revenues are expected to be $$162000,$ and annual operating expenses exclusive of depreciation expenses are expected to be $$27000.$ The straight$-$line depreciation method would be used.if the equipment is purchased the annual rate of return expected on this equipment is

$1)6\mathrm{.}75\%$

$2)33\mathrm{.}75\%$

$3)27\mathrm{.}50\%$

$4)40\mathrm{.}50\%$