Harman Company is considering two alternative investment proposals with the following data: Investment Useful life Estimated annual net cash inflows for 10 years Residual value Depreciation method Required rate of return Proposal X $860,000 10 years $140,000 $75,000 Straight-line 13% Proposal Y $536,000 10 years $93,000 $- Straight-line 12% What is the accounting rate of return for Proposal Y? (Round any intermediary calculations to the nearest dollar, and round your final answer to the nearest hundredth of a percent, X.XX%.) A. 7.35% B. 10% C. 7.15% O D. 17.35%