Assume the Air Conditioning division of the General Appliance Corporation had the following results last year (in thousands). Management's target rate of return is 1010% and the weighted average cost of capital is 3030%. Its effective tax rate is 2525%.

Sales $ 14 comma 000 comma 000$14,000,000 Operating income 2 comma 800 comma 0002,800,000 Total assets 3 comma 500 comma 0003,500,000 Current liabilities 810 comma 000810,000

What is the division's Return on Investment (ROI)? A. 8080% B. 400400% C. 2020% D. 23.1423.14%