Acompany is evaluating three possible investments. each uses the straightminusline method of depreciation. the following information is provided by the company: project a project b project c investment $ 220 comma 000 $ 54 comma 000 $ 220 comma 000 residual value 0 28 comma 000 36 comma 000 net cash inflows: year 1 64 comma 000 36 comma 000 94 comma 000 year 2 64 comma 000 27 comma 000 64 comma 000 year 3 64 comma 000 23 comma 000 74 comma 000 year 4 64 comma 000 20 comma 000 34 comma 000 year 5 64 comma 000 0 0 what is the accounting rate of return for project c? (round your answer to two decimal places.)