Landrum Corporation is considering investing in specialized equipment costing $200,000. The equipment has a useful life of 5 years and a residual value of $10,000. Depreciation is calculated using the straight -line method. The expected net cash inflows from the investment are Year 1 $55,000 $80,000 $120,000 Year 2 Year 3 $45,000 Year 4 $30,000 Year 5 $330,000 Total cash inflows Landrum Corporation's required rate of retum on investments is 19% What is the accounting rate of return on the investment? A. 33.00% OB. 19.00% OC. OD. 14.00% 8.48%