Skysong Corporation had net income of $189,155 and paid dividends of $39,000 to common stockholders and $23,000 to preferred stockholders in 2017. Skysong Corporation's common stockholders equity at the beginning and end of 2017 was $852,000 and $1,480,000, respectively. Skysong Corporation's return on common stockholders equity was

• A. 10.25%.

• B. 16.25%.

• C. 11.25%.

• D. 14.25%