Container Ltd, a manufacturing firm, is considering investing $110,000 in a new mainframe computer. It is estimated that net cash flow per year will be $25,000 and the computer will have a 10-year useful life and zero residual value. The machine will be depreciated on a straight-line basis. The accounting rate of return is:

A. 28.28%

B. 22.72%

C. 25.45%

D. 23.10%