On December 31, Sulfur Corporation has the following data available: Net Income $100,000 Interest expense 40,000 Total assets at the beginning of the year 760,000 Total assets at the end of the year 890,000 Total common stockholders' equity at the beginning of the year 460,000 Total common stockholders' equity at the end of the year 260,000 What is return on equity? (Round your final answer to two decimal places, XXX%.) OA. 11.11% B. 22.22% OC. 27.78% OD. 9.70%