A company is evaluating three possible investments. Each uses the straight -line method of depreciation. Following information is provided by the company Proiect ProiectB Proiect Investment Residual value Net cash inflows: Year 1 Year 2 Year 3 Year 4 Year 5 $216,000 $50,000 $216,000 0 20,000 28,000 60,000 38,000 84,000 60,000 29,000 54,000 60,000 25,000 64,000 60,000 22,000 24,000 60,000 What is the accounting rate of return for Project B? (Round your answer to two decimal places.) OA. 30.55% B. 60.00% OC. 57.1796 OD, 44.50%