Kenny Corporation is considering replacing a technology obsolete machine with a new state of the art numerically controlled machine would cost $$130,000$ and would have a $10-$year useful life unfortunately the new machine will have no salvage value the new machine would cost $$16,000$ per unit on maintained but it would say $46,000$ per year and labor another cost the old machine could be sold now for scrap for $13,000$ a simple rate of return on the new machine is closest to ignore the income tax multiple choice a $35\mathrm{.}38\%$ b $14\mathrm{.}53\%$ c $29\mathrm{.}06\%$ or d$13\mathrm{.}08\%$