Acme Corporation has net sales of $90, Cost of Goods Sold of 54, Earnings Before Interest and Taxes of 11, Interest Expense of 2, and Income Taxes of 3. In addition, the firm has Current Assets of $37 which includes ending Merchandise Inventory of 12 (beginning inventory was 14), Fixed Assets of 13 (after Accumulated Depreciation of 7), Current Liabilities of 20, Long-term Liabilities of 10, and Total Common Stockholder's Equity of 20. It's Return on Assets (ROA) is:

9.5%

18%

180%

12%