In its financial statements KR] reported (in $ thousands) net income of $200 and an effective tax rate of 32%. Total assets at the beginning of the year was $3,413 and at the end of the year $3,901. The LIFO reserve at the beginning of the year was $267 and at the end of the year $309. Calculate the return on assets after including the adjustment for LIFO. Present your answer in percentage terms, rounded to two decimal places, e.g., 20.00%