Below is selected information from Tripe Corp: Year 1 Year 2 Net operating assets /common equity 1.37 1.53 Net operating profit margin 19% 21% Income tax rate 47% 28% Revenues/net operating assets 0.81 0.61 EBIT/revenues 38% 32% Return on Net Operating Assets for Year 1 is: A) 30.8% B) 16.3% C) 15.4% D) 14.5%