Sister Tool ve. . considering investing in specialized equipment costing $611,000. The equipment has a useful life of five years and a residual value of $70,000. Depreciation is calculated using the straight - line method. The expected net cash inflows from the investment are given below, Year 1 $215,000 158,000 AWN 166,000 90,000 137.000 Total $766,000 What is the average annual operating income from the asset? A. $45,000 O B. $31,000 O C. $17,000 O D. $153,200