Conrad Manufacturing Co. is considering investing in specialized equipment costing $970,000. The equipment has a useful life of four years and a residual value of $80,000. Depreciation is calculated using the straight-line method. The expected net cash inflows are expected to be $430,000 per year. What is the average annual operating income from the asset? A. $135,000 B. $167,500 C. $187,500 D. $207,500