Landrum Corporation is considering investing in specialized equipment costing $250,000. The equipment has a useful life of 5 years and a residual value of $20,000. Depreciation is calculated using the straight-line method. The expected net cash inflows from the investment are: Year 1 $55,000 Year 2 $80,000 Year 3 $120,000 Year 4 $45,000 Year 5 $30,000 Total cash inflows $330,000 Landrum Corporation's required rate of return on investments is 17% What is the accounting rate of return on the investment? A. 26.40% B. 18.40% OC. 6.06% OD 8.00%