The Mickeleson Group has invested $31,000 in a high-tech project lasting three years. Depreciation is $10,100, $13,300, and $7,600 in Years 1, 2, and 3, respectively. The project generates pretax income of $3,830 each year. The pretax income already includes the depreciation expense. The tax rate is 35 percent. What is the projects average accounting return (AAR)?