You're trying to determine whether to expand your business by building a new manufacturing plant. The plant has an installation cost of $$12\mathrm{.}6$ million, which will be depreciated straight$-$line to zero over its four$-$year life. If the plant has projected net income of $$1,430,000,$$$1,523,460,$$$1,716,300,$ and $$1,097,400$ over these four years, respectively, what is the project's average accounting return $($AAR$)?($Do not round intermediate calculations and enter your answer as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

Average accounting return