Assume that in $2019,$ Starbucks Corporation reported a lawsuit was in process where plaintiffs allege

that Starbucks Corporation did not inform customers about the chemical acrylamide in their products

$($as required by California law$).$ Starbucks Corporation did not record a liability $($and expense$),$ stating that

the loss was possible but not probable.

What would Starbucks Corporation' ROE have been if it had accrued a $$980$ million litigation

liability $($and expense$)?$ Round percentage to two decimal places.