[2 marks) This scenario below applies to Question 3 During the 2021 financial year, a company invests R400 000 in a 5% coupon fixed-income security portfolio. At the end of the 2021 financial year, the company receives the first coupon of R20 000. Additionally, interest rates have declined and the value of the fixed income security has increased by R10 000. 3. If the fixed income security is classified as "Available for Sale" what will be the effect on the Return on Assets (Profit/ Total equity) for the 2021 financial year. You may ignore the effect of tax A. 4.65% B. 66.67% C. 9.09% D. 6.20% (2 marks)