Amounts in millions		Year 2	Year 1
Balance sheet
	Total assets	$17,155	$16,377
	Shareholders' equity	3,152	3,939
Income statement
	Net sales	$16,686	$17,517
	Net income	2,165	1,965

During Year 2, Good Beer, Inc. paid preferred dividends totaling $960 million. How much is the rate of return Good Beer, Inc. generated during Year 2 for its common shareholders?

12.3%

6.7%

67.0%

38.2%