Presented is information pertaining to the cash flows of three mutually exclusive investment proposals: Proposal X Proposal Y Proposal Z Initial investment $69,000 $69,000 $69,000 Cash flow from operations Year 1 60,000 34,500 69,000 Year 2 9,000 34,500 Year 3 33,500 33,500 Disinvestment 0 0 Life (years) 3 years 3 years 1 year Assume Straight Line (Uniform) Depreciation. What is the Accounting Rate of Return of Proposal X? A. 17.18357 % B. Zero C. 14.18357 % D. 15.18357 % E. None of these choices