If a firm's Return on Assets (ROA) is equal to its Return on Equity (ROE), then the firm's

a. Internal Growth Rate must be equal to its Sustainable Growth Rate

b. Stock price must be equal to its earnings per share

c. Retention ratio must be equal to its dividend yield

d. Net income must be equal to its operating cash flow

e. depreciation tax shield must be equal to its net income

f. Degree of operating leverage must be equal to the fixed costs.