Large Company
Net sales	$ 379,420
Cost of sales	$ 163,100
Gross profit	$ 216,320
Selling, general, and administrative expenses	$ 146,610
Operating income	$ 69,720
Net income	$ 41,610
Cash and cash equivalents	$ 50,480
Net receivables	$ 17,400
Inventories	$ 223,430
Total current assets	$ 315,160
Property and equipment	$ 81,880
Other assets	$ 66,040
Total assets	$ 463,090
Accounts payable	$ 29,540
Stockholder equity	$ 261,130

What is the value of ROE? (Choose the closest)

15.93%

59.57%

5.39%

45.34%