Ambulatory surgery center (ASC) reported the following balance sheet:

Cash	$28,000		Accounts payable	$5,000
Accounts receivable	15,000		Notes Payable	12,000
Supplies	45,000		Accruals	17,000
Net Fixed Assets	122,000		Long-Terms Debt	45,000
			Unrestricted Net Assets	10,000
			Permanently Restricted Net Assets	121,000
Total assets	$210,000		Total Liab. & Net Assets	$210,000

ASC has total operating revenues of $600,000 and excess of revenue over expenses of $50,000. Health centers return on net assets is

A) 5.00%.

B) 50.00%.

C) 38.17%.

D) 41.13%.