A company purchased assets costing $200,000 which will be depreciated over 5 years using straight-line depreciation and no salvage value. The company also purchased land and other assets, which are not depreciable at a cost of $200,000. It is estimated that in 5 years, the value of these assets will be unchanged. Assume that annual cash profits are $80,000 and, for return on investment (ROI) calculations, the company uses end-of-year asset values. 

What is the ROI for each year using net book value?

	Year 1	Year 2	Year3	Year4
A	11.1%	12.5%	14.3%	16.7%
B	10.0%	10.0%	10.0%	10.0%
C	10.0%	8.9%	7.3%	6.5%
D	11.1%	11.5%	12.5%	12.3%