Suppose Anything Chocolate's Sweets is considering investing in warehouse-management software that costs $400,000, has $30,000 residual value, and should lead to cost savings of $120,000 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)? OA. $430,000 OB. $215,000 OC. $185,000 OD. $200,000