QUESTION: is it 13.71% or 13.21%?

You have been provided the following information about Wert Inc. 2005 2006 $158 $163 (in thousands of dollars) Current assets Long-term assets Current liabilities $453 $502 $102 $143 Long-term liabilities $302 $348 Net Income $ 32 $ 42 Return on assets for 2006 is: 13.71%. 10.77%. 13.21%