ABC Corp. invests $600,000 this year in a three-year project. The investment will have the salvage value of $150,000. The performance of the project over the three-year span was as follows: At Year 1 , the project had $300,000 in revenues, $30,000 in costs of goods sold, $32,000 in other operating expenses, and $20,000 in interest payments. The tax rate was 21%. At Year 2, the project had $310,000 in revenues, $40,000 in costs of goods sold, $35,000 in other operating expenses, and $20,000 in interest payments. The tax rate was 21%. At Year 3 , the project had $305,000 in revenues, $41,000 in costs of goods sold, $33,000 in other operating expenses, and $22,000 in interest payments. The tax rate was 21%. What is this project's average accounting return during the three-year span? HINT: Be sure to set up your depreciation expenses based on the duration of the project. 15.16% 14.12% 13.48% 14.32%