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 Mikes 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 Mikes return on Net Worth for the year?

a. 12.17.

b. 22.00.

c. 24.50.

d. 30.00