In its financial statements KRJ reported (in $ thousands) net income of $200 and an effective tax rate of 25%. Total assets at the beginning of the year was $3,423 and at the end of the year $3,685. The LIFO reserve at the beginning of the year was $232 and at the end of the year $338. 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%.