The balance sheets at the end of each of the first two years of operations indicate the following:

Kellman Company

Using the balance sheets for Kellman Company, if net income is $$106,500$ and interest expense is $$34,700$ for Year $2,$ what is the return on common stockholders' equity for Year $2$

$($round percent to two decimal points$)?$

a$.12\mathrm{.}91\%$

b$.9\mathrm{.}79\%$

c$.11\mathrm{.}22\%$

d$.13\mathrm{.}13\%$