A company is evaluating three possible investments. Each uses the straightminusline method of depreciation. Following information is provided by the​ company: Project A Project B Project C Investment $ 228 comma 000 $ 54 comma 000 $ 228 comma 000 Residual value 0 16 comma 000 30 comma 000 Net cash​ inflows: Year 1 66 comma 000 36 comma 000 100 comma 000 Year 2 66 comma 000 27 comma 000 70 comma 000 Year 3 66 comma 000 23 comma 000 80 comma 000 Year 4 66 comma 000 20 comma 000 40 comma 000 Year 5 66 comma 000 0 0 What is the accounting rate of return for Project​ B? (Round your answer to two decimal​ places.)