Bellingham Division has a required rate of return by corporate headquarters of 2096. The weighted average cost of capital is 1296. You are given the following information for Bellingham's operations for a two-year period: 2015 2014 Current assets $ 50,000 $ 60,000 Long-term assets 200,000 204,000 Accumulated amortization 60,000 44,000 Current liabilities 40,000 20,000 Long-term debt 100,000 140,000 Operating income for the year 19,000 21,000 Tax rate 4096 40% The ROI for 2015 was: A. 20.096 B.3.796 C. 9.396 D. 10.0%