CrossGym is considering expanding to a new location. The information their fit accountants gathered regarding this move are as follows: The estimated increase in sales revenues by $75,000 per year Cash operating expenses are estimated to increase by $38,000 per year The initial investment would be for new kettlebells, rigs, barbells, and weight plates that would cost $135,000 which are estimated to have 5-year life with no salvage value They use straight-line depreciation on equipment The simple rate of return on the proposed move to this new location is closest to: (Ignore income taxes and burpees in this problem.) 7.4% 20.0% 27.4% 13.3%