You are looking at an investment which has an initial cost of $400,000 and a salvage value of zero after five years. What is the average accounting return (AAR) for this investment given the following annual net incomes? | Year Net Income 1 $100,000 2 $150,000 $150,000 $100,000 $50,000 A) 5.5% B) 36.0% C) 44.0% D) 48.0% E) 55.0%