Dave Inc.s cost of capital is 12%. The company has provided you with a summary of its annual reports from two of its divisions:

	Division A	Division B
Capital invested	$4344	$7915
Net Income	$2004	$2586

The manager of Division B is considering a proposal for a new investment that will have the following incremental income and assets over the coming year:

	Income	$408
	Assets	2433

If the proposal were accepted, what would Division Bs ROI be?

Select one:

a. 35.59%

b. 16.77%

c. 49.44%

d. 28.93%