Jurassic Toys just paid a dividend of $4 per share because of the strong sales figure in the last year. Stock analysts expect that strong sales will continue. They forecast that the dividend growth rate for the next few years will be 3.5 percent based on a retention ratio of 0.7. What is the value of ROE used in the analysis? O A. 7.1% O B. 596 O C. 2.45% O D. 1.496