Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Dazzle Company uses straight-line depreciation and is considering a capital expenditure for which the following relevant cash flow data have been estimated:

-The accounting rate of return at Dazzle Company is closest to

A) 38.33%.
B) 32.00%.
C) 6.33%.
D) 5.51%.