A firm has sales of $$428,000,$ costs of $$289,000,$ and net income of $$36,000.$ The total asset turnover is $1\mathrm{.}2$ and the debt$-$equity ratio is $0\mathrm{.}4.$ What is the return on equity?

Question $10$ options:

$14\mathrm{.}13\%$

$9\mathrm{.}81\%$

$10\mathrm{.}50\%$

$12\mathrm{.}74\%$