A project is projected to have the following net income: Year 1 = $80,000; Year 2 = $40,000; Year 3 = $30,000. The same project has an initial investment of $300,000 and will lose value at a rate of $100,000 per year. The numerator in the average accounting return method will be:

A. $30,000

B.$200,000

C.$150,000

D.$50,000