If average profit before depreciation is $145,000, annual depreciation is $20,000 per annum for 5 years and investment at the start of the period is $1,000,000 and at the end of the period is $200,000, the average accounting rate of return is: O A. 7.5% B. 0.75% O C. 12.5% D. 20.8% O E. 1.25%