Jackson Inc. reported net income of \(\$ 186,000\) during 2017 and paid dividends of \(\$ 26,000\) on common stock. It also paid dividends on its 10,000 shares of \(6 \%, \$ 100\) par value, noncumulative preferred stock. Common stockholders' equity was \(\$ 1,200,000\) on January 1, 2017, and \(\$ 1,600,000\) on December 31, 2017. The company's return on common stockholders' equity for 2017 is:

(a) \(10.0 \%\).

(c) \(7.1 \%\)

(b) \(9.0 \%\)

(d) \(13.3 \%\).