Classic Manufacturers invests $200,000 in a piece of equipment. The companys management has estimated that the equipment will generate revenue of $50,000 in Year 1, $60,000 in Year 2, and $80,000 in Year 3 to Year 5. At the end of Year 5 the equipment will have zero salvage value. Given that the company depreciates the equipment on a straight-line basis and that there are no other revenues and expenses, the average accounting rate of return is closest to:

	A.	70%
	B.	25%
	C.	30%
	D.	75%