Barber and Atkins are partners in an accounting firm and share net income and loss equally. Barber's beginning partnership capital balance for the current year is $286,000, and Atkins's beginning partnership capital balance for the current year is $167,000. The partnership had net income of $172,000 for the year. Barber withdrew $57,000 during the year and Atkins withdrew $45,000. What is Atkins's return on equity?

		45.9%
		34.8%
		41.3%
		51.5%
		22.9%