An electric vehicle startup, reports the following information for 2019 (in USD millions): Net income of $20 000, with year-end Total Assets of $350 000 and Total Liabilities of $150 000. The accountant wishes to make some calculations and remembers that the basic accounting equation: Assets = Owners Equity + Liabilities can perhaps help as this is done. Using this detail above, what will be the Return on Equity (ROE) at year end?