You're trying to determine whether to expand your business by building a new manufacturing plant. The plant has an installation cost of $12.3 million, which will be depreciated straight-line to zero over its four-year life. If the plant has projected net income of $1, 884, 300, $1, 937, 600, $1, 906,000, and $1, 359, 500 over these four years, what is the project's average accounting return (AAR)? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Average accounting return