You are trying to determine whether or not to expand your business by building a new manufacturing plant. The plant has an installation cost of $26 million, which will be depreciated straight line to zero over its three year life. If the plant has projected net income of $2,348,000, $2,348,000 $2,670,000 and $1,920,000 over these three years, what is the pronjects average accounting return (AAR)?