A company's net income after tax was RM400,000 for its most recent year. The company's income statement included Income Tax Expense of RM140,000 and Interest Expense of RM60,000. At the beginning of the year the company's stockholders' equity was RM1,900,000 and at the end of the year it was RM2,100,000.What is the after-tax return on stockholder's average equity for the year?