Sun Shade has sales of $$363,000$ and total assets of $$323,500,$ with a profit margin of $14\mathrm{.}6\%.$ The company's total debt ratio is $54\%.$ How much is ROE?$()$

A$\mathrm{.}28\mathrm{.}45\%$ B$\mathrm{.}35\mathrm{.}61\%$ C$\mathrm{.}23\mathrm{.}29\%$ D$\mathrm{.}31\mathrm{.}74\%$ E$\mathrm{.}7\mathrm{.}88\%$