Average operating assets are $110,000 and net operating income is $20,000. The company invests $25,000 in new assets for a project that will increase net operating income by $3,750. What Is the return on investment (ROI) of the new project? (Calculate ROI based on Net Operating Income and Ignore Tax.)

A. 18.18%

B. 21.59%

C. 15%

D. 18.75%