A firm is planning to install new equipment to the existing manufacturing facility to improve the production efficiency. The equipment costs $$2,000,000,$ which will be depreciated straight line to zero over its five$-$year life. The investment is expected to generate net incomes of $$50,000,$ $$100,000,$ $$150,000,$ $$200,000,$ and $$250,000$ for year $1,$ year $2,$ year $3,$ year $4,$ and year $5,$ respectively. Calculate the average accounting return $($AAR$).$