SleepItOff Properties is a West Coast company that owns and operates several hotel chains. Here is their partially completed income statement for the most recent fiscal year. Matt Tress, a summer intern for the finance team was asked to calculate some basic performance metrics as part of his training. He also was told that the company had $15 million in cash and $167 million of other assets.

For Year Ending Dec 31, 2013	$Mill
Total Revenue	$90
Cost of Revenue	$28
Gross Profit	?
General, Selling and Admin	$20
Depreciation	$10
Operating Income or Loss	?
Interest Expense	$15
Pre-Tax Income	?
Income Taxes	?
Net Income	?

What is SleepItOff's Return on Net Assets (RONA)?