William LaForge buys a machine for his business. The machine costs $$150,000.$ William estimates that the machine can produce $$40,000$ cash inflow per year for the next five years. William's cost of capital is $10$ percent. What is the accounting rate of return?

$75\%$

$13\mathrm{.}3\%$

$375\%$

$26\mathrm{.}67\%$