17. Last year Harrington Inc. had sales of $325,000 and a profit margin of 5.85%, and its year-end total assets were $250,000. The firm's total equity was $137,500. Based on the DuPont equation, what was the ROE?

a. 13.83%

b. 14.51%

c. 15.23%

d. 16.00%

e. 16.80%