D$$souza Housing Ltd is a cement company. It also procured a lump sum of $45,000$ due to the sale of some of its old machinery. Using the information available in the table below, calculate the percentage of RoACE.

Operating income $49,67,239$

Taxes $78,400$

Capital employed in the start of the year $6,00,000$

Capital employed in the end of the year $6,80,000$