$7 During 2019 Carol, Inc.'s net income was $2,450,000. Its common stockholders' equity was $3,240,000 at January 1, 2019 and $5,160,000 at December 31, 2019. During 2019, Carol had 10,000 outstanding shares of 6%, $450 par value cumulative preferred stock. During December 2019, Carol's board of directors declared the annual preferred stock dividend and a $360,000 common stock dividend. What is Carol's 2019 return on common stockholders' equity? A) 50.7% B) 51.9% C) 41.7% D) 59.5%