The Net Income Before Taxes for the Year Ended Was

Multiple Choice

The net income before taxes for the year ended was $320,000. Equity for common stockholders at the end of the year was $1,700,000 and $1,430,000 at the beginning of the year. The return on common stockholders' equity would be: (Round your answer two decimal places, X.XX%.)

A) 84.12%.
B) 20.45%.
C) 18.82%.
D) 10.22%.