Last year, Goslier Company's net income was $$130,000.$ The company paid preferred dividends of $$42,000,$ and its average common stockholders' equity was $$610,000.$ The company's return on common stockholders' equity for the year $($rounded to two decimal places$)$ was:

a$.21\mathrm{.}37\%.$

b$.15\mathrm{.}80\%.$

c$.14\mathrm{.}43\%.$

d$.28\mathrm{.}10\%.$