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 $367,000, and Atkins' beginning partnership capital balance for the current year is $318,000. The partnership had net income of $391,000 for the year. Barber withdrew $45,000 during the year and Atkins withdrew $74,000. What is Atkins's return on equity?