Urbana Corporation is considering the purchase of a new machine costing $75,000. The machine would generate net cash inflows of $24,214 per year for 5 years. At the end of 5 years, the machine would have no salvage value. Urbanas cost of capital is 12 percent. Urbana uses straight-line depreciation. The investments accounting rate of return (rounded to three decimal points) on initial investment is: 12.285 percent 10.270 percent 30.545 percent 81.613 percent