Mercer Co$.$ sells glass and plastic bottles in bulk. They need to purchase a large piece of warehouse equipment in order to fulfill all of their Christmas orders. This piece of equipment will cost an initial $$200,000$ and has a $5-$year useful life with $$10,000$ salvage value. The yearly cash flows for Mercer Co$.$ will be $$65,000,$ $$50,000,$ $$105,000,$ $$100,000,$ and $$110,000.$

Mercer Co$.$ decides to utilize the Accounting Rate of Return $($ARR$)$ to value this investment. What is the average net income for these $5$ years?