Suppose Mary Coil's Sweets is considering investing in warehouse-management software that costs $500,000, has $40,000 residual value, and should lead to cost savings of $125,000 per year for its five-year life calculating the ARR, which of the folowing figures should be used as the equation's denominator (average amount invested in the asset)? O A. $230.000 OB. $540,000 O C. $270.000 O D. $250,000