been stuck on this problem for a while. i do not understand how it isn't 28.2

Answer the following questions based on the information in the table. Assume a tax rate of 30 percent. For simplicity, assume that the companies have no other liabilities other than the debt shown. (All dollars are in millions.) a. Calculate each company's ROE, ROA, and ROIC. Note: Round your answers to 1 decimal place. (8) Answer is complete but not entirely correct