Suppose Mary Coil's Sweets is considering investing in warehouse-management software that costs $400,000, has $50,000 residual value, and should lead to cost savings of $130,000 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. $200,000 B. $450,000 C. $175,000 OD, $225,000