The management of River Corporation is considering the purchase of a new machine costing $380,000. The company's desired rate of return is 6%. The present value factor for an annuity of $1 at interest of 6% for 5 years is 4.212. In addition to the foregoing information, use the following data in determining the acceptability of this investment:

Year	Operating Income	Net Cash Flow
1	$20,000	$95,000
2	20,000	95,000
3	20,000	95,000
4	20,000	95,000
5	20,000	95,000

The average rate of return (rounded to one decimal place) for this investment is

A. 5.5%

B. 10.5%

C. 25.5%

D. 15.5%