L & S have invested $80,000 and $100,000 in a partnership. Ls beginning capital investment is $80,000 and S initial capital investment is $100,000. Their ending capital balances were $85,000 and $105,000 respectively. Ls share of net income was $6,000 .What is L partners return on equity

a. 7%

b. 8%

c. 9%

d. 10%