The expected average rate of return for a proposed investment of $$528,400$ in a fixed asset with a useful life of $4$ years, straight$-$line depreciation, no residual value, and an expected total income of $$160,800$ for the $4$ years is $($round to two decimal places$)$

a$.15\mathrm{.}22\%$

b$.0\mathrm{.}30\%$

c$.0\mathrm{.}61\%$

d$.7\mathrm{.}61\%$