J$.$ Robinson is a partner in a business. His beginning equity was $$8,000$ and ending equity was $$28,000.$ His share of net income for the year was $$20,000.$

Robinson's return on equity is:

$71\mathrm{.}4\%$

$250\mathrm{.}0\%$

$40\mathrm{.}0\%$

$28\mathrm{.}6\%$

$111\mathrm{.}1\%$