The Stowe Sock Company is considering purchasing new business software.\ \ If the initial cost of the software is $26,000 with a salvage value of $0.00, the software has a before-tax average annual net cash flow of $8,000 and an annual depreciation of $5,000, what is the average rate of return on the software?\ \ Assume a 30% tax rate and that Stowe uses the average rate of return method to evaluate capital asset decisions.\ \ \ a.)\ 18.27%\ \ \ b.)\ 22.18%\ \ \ c.)\ 16.15%\ \ \ d.)\ 6.19%