" Tables C and D show the income statement and balance sheet for a certain company. All quantities shown are in millions of dollars. What is the company's ROE in 2021? Note: Express your answers in strictly numerical terms, and IN million of USDs."

TABLE C
Income Statement (in million of USDs)	2021
Total sales	450
Cost of sales	-225
Gross Profit	225
Selling, general, and administrative expenses	-80
Research and development	-22
Depreciation and amortization	-25
Other income	10
Earnings before interest and taxes (EBIT)	108
Interest income (expense)	-20
Pretax income	88
Taxes	-31
Net Income	57

TABLE D
Balance Sheet (in million of USDs)	2021
Assets		Liabilities
Current Assets		Current Liabilities
Cash	80	Accounts payable	90
Accounts receivable	95	Notes payable/short-term debt	15
Inventories	45
Total current assets	220	Total current liabilities	105
Long-Term Assets		Long-Term Liabilities
Net property, plant, and equipment	15	Long-term debt	90
Total long-term assets	15	Total long-term liabilities	90
		Total Liabilities	195
		Stockholders' Equity	40
Total Assets	235	Total Liabilities and Stockholders' Equity	235

" Tables C and D show the income statement and balance sheet for a certain company. All quantities shown are in millions of dollars. What is the company's ROA in 2021? Note: Express your answers in strictly numerical terms, and IN million of USDs."