Problem $7-6$ Average Accounting Return

The Mickeleson Group has invested $$40,000$ in a high$-$tech project lasting three years. Depreciation is $$13,700,$ $$16,900,$ and $$9,400$ in Years $1,2,$ and $3,$ respectively. The project generates pretax income of $$4,370$ each year. The pretax income already includes the depreciation expense. The tax rate is $40$ percent. What is the project$$s average accounting return $($AAR$)?$