Little Deer Industries gathered the following year-end data (in thousands) for 2010 and 2009:

	2010	2009
Current Assets	$525	$465
Long-Term Assets	885	585
Current Liabilities	385	385
Long-Term Liabilities	575	575
Owners' Equity	575	265
Net Sales	975	775
Gross Margin	485	365
Net Income	255	100

The return on owners' equity for 2010 was:

A) 35.0%

B) 58.8%

C) 60.7%

D) 65.3%