Sar Capital has net assets of $540,000 and made profits of $280,000 for the year. The cost of capital is 8% per annum. What are the ROI and Net Income (income after interest) for Sar Capital? O a. ROI 52% and NI $236,800 O b. ROI 48% and NI $517,6 O c. ROI 4% and NI $43,200 d. ROI 15% and NI $22,400