A company is evaluating three possible investments Each uses the straight-line method of depreciation. Following information is provided by the company Project A Project B Project C Investment $220,000 $52.000 $220,000 Residual value 0 24 000 20,000 Net cash inflows Year 1 52.000 36.000 90.000 Year 2 52.000 27.000 60 000 Year 3 52.000 23000 70.000 Year 4 52.000 20.000 30 000 Year 5 52 000 0 0 What is the accounting rate of return for Project B7 (Round your answer to two decimal places) DA 30 13% B. 51 32% OC. 45.15% D. 49 08%