$47-$The following information was presented by User$-$Friendly Industries Company for an asset purchased at the beginning of the previous year.

Original cost of the asset $ $20,000$

Useful life of the asset $10$ years

Annual operating profit, including depreciation $ $4,000$

Salvage value $ $-0-$

What is the return on investment $($ROI$)$ assuming User$-$Friendly uses $($a$)$ the straight$-$line method for depreciation and $($b$)$ beginning$-$of$-$year net book values to compute ROI?

Multiple Choice

$20\mathrm{.}0\%.$

$11\mathrm{.}1\%.$

$25\mathrm{.}0\%.$

$22\mathrm{.}2\%.$