The expected average rate of return for a proposed investment of $$631,000$ in a fixed asset, with a useful life of $4$ years, straight$-$line depreciation, no residual value, and an expected total net income of $$397,000$ for the $4$ years, is $($round to two decimal points$).$

a$.31\mathrm{.}46\%$

b$.62\mathrm{.}92\%$

c$.15\mathrm{.}73\%$

d$.13\mathrm{.}90\%$