Raritan Ltd.s ROI on a piece of recently acquired equipment was 16% using end-of-year net book value. The original cost of the equipment was $219681. Net income for the current year (before tax) from other assets was $296540. Accumulated depreciation on the new equipment at the beginning of the year was $13959, representing one-half years straight-line depreciation What is this years before-tax net income from the new equipment plus the other assets?

Select one:

a. $327222

b. $338389

c. $324989

d. $331689