Balance sheet data for Comet Energy as of 12/31/24 is as follows for Lease U:

Leasehold costs	$625,000
Less: Accumulated DD&A	($220,000)
Net leasehold costs	$405,000
Wells and related E&F—IDC	$3,100,000
Less: Accumulated DD&A—IDC	($1,300,000)
Net wells and related E&F—IDC	$1,800,000
Wells and related E&F—L&WE	$1,750,000
Less: Accumulated DD&A—L&WE	($250,000)
Net wells and related E&F—L&WE	$1,500,000

Comet’s activities during 2025 related to Lease U were as follows:

Exploratory dry hole drilled	$775,000
Development dry hole drilled	$830,000
Tanks, separators, etc., installed	$320,000
Production	310,000 bbl
Proved reserves, 12/31/25	3,100,000 bbl
Proved developed reserves, 12/31/25	2,800,000 bbl

Requirement:
 Calculate the Return on Assets for 2025.