If a firm has $230,000 total assets and $150,000 in net income reported on its 2016 financial statements, $220,000 total assets and $160,000 net income on its 2015 financial statements, and $200,000 total assets and $170,000 total income on its 2014 financial statements, then the firm's return on assets (ROA) for 2016 is __________.

65.2%

(Net income for 2016) / (Total assets of 2016 + Total assets of 2015) / 2

equal to net income for 2016 divided by total assets of 2016

(Net income for 2016) / (2016 total assets + 2015 total assets + 2014 total assets)