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	500
Cost of sales	-300
Gross Profit	200
Selling, general, and administrative expenses	-90
Research and development	-22
Depreciation and amortization	-25
Other income	10
Earnings before interest and taxes (EBIT)	73
Interest income (expense)	-22
Pretax income	51
Taxes	-18
Net Income	33

TABLE D
Balance Sheet (in million of USDs)	2021
Assets		Liabilities
Current Assets		Current Liabilities
Cash	100	Accounts payable	100
Accounts receivable	95	Notes payable/short-term debt	15
Inventories	55
Total current assets	250	Total current liabilities	115
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	205
		Stockholders' Equity	60
Total Assets	265	Total Liabilities and Stockholders' Equity	265

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."