$$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$)?$