McAfee Automobiles Manufacturing is considering two alternative investment proposals with the following? data:

	Proposal X	Proposal Y
Investment	$ 10 comma 500 comma 000$10,500,000	$ 420 comma 000$420,000
Useful life	5 years	5 years
Estimated annual net cash inflows for 5 years	$ 2 comma 100 comma 000$2,100,000	$ 105 comma 000$105,000
Residual value	$ 52 comma 000$52,000	$ 34 comma 000$34,000
Depreciation method	Straightminus?line	Straightminus?line
Required rate of return	1414?%	1414?%

Calculate the accounting rate of return for Proposal Y.? (Round any intermediate calculations and your final answer to two decimal? places.)

A.

15.3815.38?%

B.

12.2512.25?%

C.

24.2524.25?%

D.

14.414.4?%