The Mickeleson Group has invested $30,000 in a high-tech project lasting three years. Depreciation is $9,700, $12,900, and $7,400 in Years 1, 2, and 3, respectively. The project generates pretax income of $3,770 each year. The pretax income already includes the depreciation expense. The tax rate is 34 percent. What is the projects average accounting return (AAR)?