Jefferson Engineering$$s net income is $$25,000,$ its interest expense is $$5,000,$ and its tax rate is $40\%.$ Its notes payable equals $$25,000,$ long$-$term debt equals $$75,000,$ and common equity equals $$250,000.$ The firm finances with only debt and common equity, so it has no preferred stock. What are the firm$$s ROE and ROIC?