Smith &Cramer, Computer Repair, is considering an investment in computer and network equipment costing $245,000. This equipment would allow them to offer new programming services to clients. The equipment will be depreciated on the straight- line basis over an eight-year period with an estimated residual value of $50,000. Using the accounting rate of returm model, what is the minimum average annual operating income that must be generated from this investment in order to achieve an 11% accounting rate of return? OA. $21.450 O B. $5,500 O c. $32.450 OD. $26,950