Youre trying to determine whether to expand your business by building a new manufacturing plant. The plant has an installation cost of $12 million, which will be depreciated straight-line to zero over its four-year life. If the plant has projected net income of $1,855,500, $1,908,800, $1,877,200, and $1,330,700 over these four years, what is the projects average accounting return (AAR)?