Refer to the income statement above. Luther's return on equity (ROE) for the year ending December 31, 2005 is closest to:

Luther Corporation Consolidated Income Statement Year ended December 31 (in $millions) 2006 610.1 (500.2) 109.9 2005 573.7 (372.3) 201.4 Total sales Cost of sales Gross profit Selling, general, and administrative expenses Research and development Depreciation and amortization Operating income (40.5) (24.6) (3.6) 41.2 (38.6) (22.1) (3.6) 137.1 O A. 248.35% OB. 99.34% O C. 124.17% OD. 149.01% Earnings before interest and taxes (EBIT) Interest income (expense) Pretax income Taxes Net income 41.2 (25.1) 16.1 (5.5) 10.6 137.1 (15.6) 121.5 (42.525) 78.975 Price per share Sharing outstanding (millions) Stock options outstanding (millions) $16 10.2 $15 8.0 0.2 0.3 Stockholders' Equity Total Liabilities and Stockholders' Equity 126.6 533.1 63.6 386.7 O A. 248.35% OB. 99.34% O C. 124.17% OD. 149.01%