Mav Inc has pre$-$tax operating income of $$265,000$ and a $25\%$ tax rate. The firm has short$-$term debt of $$110,000,$ long$-$term debt of $$349,000,$ and common equity of $$459,000.$ What is its return on invested capital?

a$.7\mathrm{.}22\%$

b$.8\mathrm{.}20\%$

c$.21\mathrm{.}65\%$

d$.24\mathrm{.}60\%$

e$.28\mathrm{.}87\%$