Net Sales for the year was $1,000,000, Gross Profit was $320,000, and Net Income was $100,000. The income ax rate was 30 percent. One year ago, Accounts Receivable (net) was $76,000, Inventory was $110,000, and Shareholders' Equity was $260,000. The Bonds Payable was outstanding all year and the year's Interest Expense was $14,000. What was Aces Hardware return on shareholders' equity? A. 17.1 percent B. 22.9 percent C. 49.4 percent D. 50.2 percent