Mike Smith has the following financial data.

Investment Assets at Year End	$475,000
Investment Assets at Beginning of the Year	$392,000
Savings Made During the Year by Mike	$27,000
Employer Match to Mike’s 401(k) Plan	$5,000
Total Assets on Ending Statement of Financial Position	$700,000
Gross Income on Income Statement	$100,000
Total Assets on Beginning Statement of Financial Position	$600,000
Total Liabilities at Beginning of the Year	$200,000
Total Liabilities at Year End	$180,000

What was Mike's ROA for the year?