18 (3 points) As of 1/1/2020, ABC Inc., had total assets of $1200000, and total shareholders' equity of $1200000. ABC can invest $92000 in a new project that will generate annual return of $22000. ABC can borrow $92000 at an interest rate of 9% to finance the new project. What will the return on equity be if ABC borrows to finance the new project, if the income before the new project is $400000