The $2024$ and $2025$ comparative balance sheet for USA Services, Inc. reported the following items:

December $31,2025$ December $31,2024$

Total Assets $$520,000$ $$430,000$

Total Liabilities $300,000200,000$

Total Stockholders' Equity $($all common$)220,000230,000$

Total Liabilities and Stockholders' Equity $$520,000$ $$430,000$

Net income for $2025$ was $$33,000.$ Compute the rate of return on common stockholders' equity for $2025.$