Selected data for the MK Company follow: Current Year $250,000 Prior Year $250,000 $500,000 $500,000 $257,000 $240,000 $102,000 $20,000 $90,000 $20,000 Preferred shares, 8%, par value $50 Common shares, par value $10 Retained earnings at end of year Net income Dividends paid on preferred shares Dividends paid on common shares Quoted market price per common share at year end ROE Net Income Equity $65,000 $60,000 $25.00 $20.00 MK Company's return on common shareholders' equity for the current year was closest to