Suppose the Sammy has a Taco Truck. He has it equipped for making and selling tacos. His net income is $$15,000$ a year.

The value of the truck, fully equipped is $$150,000.$

Sammy owes $$50,000$ on the truck.

For the sake of simplicity, we will say this is Sammy's only asset and only liability.

What is Sammy's ROCE?

A$.11\%$

B$.13\%$

C$.15\%$

D$.17\%$