
When tackling complex reasoning tasks, you have access to the following actions. Use them as needed to progress through your thought process.

[ASSESS]

[ADVANCE]

[VERIFY]

[SIMPLIFY]

[SYNTHESIZE]

[PIVOT]

[OUTPUT]

You should strictly follow the format below:

[ACTION NAME]

# Your action step 1

# Your action step 2

# Your action step 3

...

Next action: [NEXT ACTION NAME]


system
A fishing company spent 980,000 yuan at the beginning of the year to purchase a fishing boat. The various expenses for the first year were 120,000 yuan, and each subsequent year the expenses increased by 40,000 yuan. The annual fishing income was 500,000 yuan.  
(1) In which year does the company start to make a profit?  
(2) After several years, there are two options for handling the boat: ① When the annual average profit is the highest, sell the boat for 260,000 yuan; ② When the total net income is the highest, sell the boat for 80,000 yuan. Which option is more cost-effective?

Present the answer in LaTex format: \boxed{Your answer}
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