Luther Corporation Consolidated Income Statement Year ended December 31 (in $millions) 2022 2021 Total sales 610.1 554.8 Cost of sales -500.2 -360.1 Gross profit 109.9 194.7 Selling, general and administrative -40.5 -40.3 expenses Research and development -24.6 -23.8 Depreciation and amortization -3.6 -3.3 Operating income 41.2 127.3 Other income Earnings before interest and taxes 41.2 127.3 interest income -25.1 -15 pretax income 16.1 112.3 Taxes -5.5 -39.305 Net income 10.6 72.995 Price per share $16 $15 Sharing outstanding (millions) 10.2 8 Stock options outstanding (millions) 0.3 0.2 Stockholders' Equity 126.6 63.6 Total Liabilities and Stockholders' Equity 533.1 386.7 mt above. Luther's return on equity (ROE) for the year ending December 31, 2021 is closest to: