On December $31,$ Sulfur Corporation has the following data available:

What is return on equity? $($Round your final answer to two decimal places, X$.$XX$\%.)$

A$.27\mathrm{.}03\%$

B$.37\mathrm{.}84\%$

C$.32\mathrm{.}43\%$

D$.15\mathrm{.}69\%$