Company ABC possesses an asset turnover of $1\mathrm{.}36,$ a net profit margin of $12\%,$ an inventory turnover of $2\mathrm{.}3,$ a total debt ratio of $50\%,$ and a current ratio of $0\mathrm{.}84.$

The ROE of ABC is $q,?$

a$.36\mathrm{.}24\%$

b$.32\mathrm{.}64\%$

c$.25\mathrm{.}98\%$

d$.29\mathrm{.}87\%$