Use the Table for the Question(s)below

Multiple Choice

Use the table for the question(s) below.
Consider the following balance sheet:
-Luther Corporation's stock price is $39 per share and the company has 20 million shares outstanding.Its excess cash in 2019 is $23.4.If EBIT is $41.2 million and tax rate is 21%,its Return on Invested Capital in 2019 is closest to:

A) 0.104.
B) 0.064.
C) 0.038.
D) 0.083.