Juniper Corporation 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 $820,000 10 years $100,000 Proposal Y $504,000 10 years $27,000 Straight-line $80,000 $- Straight-line 17% 12% What is the accounting rate of return for Proposal X? (Round any intermediary calculations to the nearest dollar, and round your final answer to the nearest hundredth of a percent, X.XX%.) A. 2.2% B. 12.2% C. 2.52% D. 5.87%