A manufacturer is considering whether to invest in a robotic system that costs $536,000, has a $36,000 residual value, and should lead to cost savings of $110,000 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? OA. $7,200 OB. $2,800 C. $10,000 OD. $100,000