A. Determine the average rate of return for a project that is estimated to yield total income of $310,400 over four years, cost $706,000, and has a $70,000 residual value. B. A project has estimated annual net cash flows of $51,800. It is estimated to cost $440,300. Determine the cash payback period. Present the answer to one decimal place. years C. A project has estimated annual net cash flows of $50,100. It is estimated to cost $425,850. Determine the cash payback period. Present the answer to one decimal place. years