A new project has an initial cost of $$230,000.$ The equipment will be depreciated on a straight$-$line basis ta a zero book value over the five$-$year life of the project. The projected net income each year is $$13,050,$ $$17,600,$ $$19,760,$ $$14,950,$ and $$11500.$ respectively. What is the average accounting return?Multiple Choice$300$ o$14\mathrm{.}32\%9\mathrm{.}53\%$