A manufacturer is considering whether to invest in a robotic system that costs $446,000, has a $46,000 residual value, and should lead to cost savings of $130,000 per year for its five-year life. In calculating the accounting rate of return (ARR), which of the following numbers should be used in the ARR equation's numerator as average annual operating income? O A. $40,800 B. $50,000 O c. $9,200 D. $80,000