Sinan is considering investing in a project with an initial cost of $44,000 and a four-year life span. Sinan will depreciate the assets to zero on a straight-line basis over those four years. The projected net income from the project is $1,500, $1,600, $1,900, and $4,500 a year for the next four years, respectively. What is the project's average accounting return? A) 9.26% B) 10.80% C) 52.27% D) 5.40% E) 21.59%