Guffey, Inc. reported the following Income Statement during 2017:

Net sales (all Credit Sales)	$100,000
Cost of Goods Sold	50,000
Gross Margin	50,000
Operating expenses	20,000
Interest expense	5,000
Net Income Before Tax	25,000
Income Tax	10,000
Net income	15,000

In addition, Guffey reported Current Assets of $45,000 in 2016 and $55,000 in 2017, while Total Assets were $90,000 in 2016 and $110,000 in 2017. If Guffey's income tax rate is 40%, what is the return on assets? A) 15%

B) 18%

C) 25%

D) 36%