The expected average rate of return for a proposed investment of $$704,400$ in a fixed asset with a useful life of $4$ years, straight$-$line depreciation, no residual value, and an expected total income of $$279,720$ for the $4$ years is $($round to two decimal places$)$

a$.9\mathrm{.}93\%$

b$.0\mathrm{.}79\%$

c$.0\mathrm{.}40\%$

d$.19\mathrm{.}86\%$