Following is select information for Park Company: 2020 Income Statement Consolidated net income $640 (40) Net income attributable to noncontrolling interest Net income attributable to Reese Company shareholders 600 Balance Sheet 2020 December 31, 2019 December 31, Preferred stock (par) $ 200 $ 200 Common stock ($1 par) 200 200 Additional paid-in capital - common stock 1,100 1,100 Retained earnings 300 520 Equity attributable to noncontrolling interest 80 120 Dividends on preferred stock during 2020 totaled $12 and were not tax deductible. The 2020 return on common shareholders' equity (ROCE) is