The Proper Numerator to Use in Computing Return on Assets

Multiple Choice

The proper numerator to use in computing return on assets is

A) Net income after noncontrolling interests - interest expense + noncontrolling interest in income
B) Net income after noncontrolling interests + (1- tax rate) × interest expense + noncontrolling interest in income
C) Net income after noncontrolling interests + (tax rate) × interest expense + noncontrolling interest in income
D) Net income after noncontrolling interests - (1- tax rate) × interest expense + noncontrolling interest in income