Solvang Drugs is a small technology company that reported $40 million in pre-tax operating income in the most recent year on invested capital of $120 million in the most recent year. You believe that these numbers are misstated because R&D is being expensed and that R&D should be capitalized over a 3-year period. The R&D expenses for the most recent year and the three prior years is reported below: Year R&D expenses Most Recent Year $ 210.00 Year -1 $ 180.00 Year -2 $ 150.00 Year -3 $ 120.00 Estimate the corrected pre-tax return on capital for the company, assuming R&D is capitalized