Luther Corporation Consolidated Income Statement Year ended December 31 (in Smillions) 2019 610.1 (500.2) 109.9 2018 579.6 (365.1) 214.5 Total sales Cost of sales Gross profit Selling, general, and administrative expenses Research and development Depreciation and amortization Operating income (40.5) (24.6) (3.6) 41.2 (40.5) (21.7) (3.4) 148.9 A. 271.86% B. 108.74% C. 135.93% OD. 163.11% -- Other income Earnings before interest and taxes (EBIT) Interest income (expense) Pretax income Taxes Net income 41.2 (25.1) 16.1 (5.5) 10.6 148.9 (15.9) 133 (46.55) 86.45 Price per share Sharing outstanding (millions) Stock options outstanding (millions) $16 10.2 0.3 $15 8.0 0.2 Stockholders' Equity Total Liabilities and Stockholders' Equity 126.6 533.1 63.6 386.7 Refer to the income statement above. Luther's return on equity (ROE) for the year ending December 31, 2018 is closest to: OA. 271.86% OB. 108.74% C. 135.93% D. 163.11%