Splish Brothers Inc. had net income of $122100 and paid dividends of $27000 to common stockholders and $15000 to preferred stockholders in 2017. Splish Brothers Inc. common stockholders equity at the beginning and end of 2017s was $445000 and $575000, respectively. Splish Brothers Inc. return on common stockholders equity is

A

25%.

B

21%.

C

20%.

D

16%.