Following are selected items from the $20$X$1$ financial statements of Tylor Company, a subsidiary of VLC$,$ Inc.:

Sales $$400,000$

Variable expenses $250,000$

Contribution margin $150,000$

Fixed expenses $100,000$

Segment margin $ $50,000$

$========$

Average total assets during the year were $$315,000.$ Tylor's management is considering the addition of a new product line that will require the purchase of new machinery costing $$80,000.$ Income from the new line is expected to be $$11,000.$ VLC$,$ Inc.$\text{'}$s$,($the parent company$)$ required rate of return for new investments is $12\%.$ If performance of existing lines is the same as last year, what will ROI be for this year if the new line is added? $($Assume that it is added at the beginning of the year.$)$

$17\mathrm{.}2\%$

$13\mathrm{.}8\%$

$19\mathrm{.}4\%$

$15\mathrm{.}4\%$