A company has total assets of $549,000, current assets of $49,000, current liabilities of $101,000, long-term debt of $209,000, and net income of $61,000. What is the company's return on assets? \begin{tabular}{l} \hline 21.18% \\ \hline 13.32% \\ 18.11% \\ \hline 27.17% \\ \hline 16.08% \\ \hline 23.00% \\ \hline 25.52% \\ \hline 11.11% \end{tabular}