Suppose Anything Chocolate's Sweets is considering investing in warehouse-management software that costs $500,000, has $60,000 residual value, and should lead to cost savings of $115,000 per year for its five-year life. In calculating the ARR, which of the following figures should be used as the equation's denominator (average amount invested in the asset)? O A. $280,000 OB. $250,000 C. $560,000 OD, $220,000