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 $150,000 3 $150,000 4 $100,000 $100,000 5 $50,000 A) 5.5% B) 36.0% C) 44.0% D) 48.0% E) 55.0%