Tiger Company is considering making a new product that requires an initial investment in a piece of equipment of $470,000. The equipment has a useful life of three years and a residual value of $15,000. Depreciation is calculated using the straight-line method. The expected net cash inflows are expected to be $240,000 per year. What is the ARR of the investment? OA. 34,36% OB. 35 46% OC. 37.59% OD 36.43%