Can you tell me why this answer is wrong and why the other one is correct

Eclipse Corporation has the following data available on December 31 for the year just ended: (Click the icon to view the data.) The company's return on assets for the year is closest to A 67.56% OB. 57.80%. Data table X c. 76.00% D. 64.80%. 500,000 Average total assets for the year $ Total stockholders' equity at the beginning of the year Total stockholders' equity at the end of the year 550,000 575,000 Net income 380,000 Interest expense 35,000 56,000 Preferred dividends Print Done