Andrea Kris is opening a small flower shop that will focus primarily on delivery, but will provide a small showroom for walk-in customers. A local florist is retiring and selling her small flower shop to Andrea for $162,500. The shop has a remaining life of 20 years. Andrea expects to have revenues of $81,250 per year and pay approximately 60% of revenues in operating costs. What is the accounting rate of return for Andrea's flower shop?
◦ 20%
◦ 15%
◦ 25%
◦ 45%