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

	Year 2	Year 1
Total current assets	$530,000	$460,000
Total investments	60,000	40,000
Total property, plant, and equipment	900,000	700,000
Total current liabilities	150,000	80,000
Total long-term liabilities	350,000	250,000
Common stock, $10 par	600,000	600,000
Paid-in capital in excess of parcommon stock	60,000	60,000
Retained earnings	330,000	210,000

If net income is $158,100 and interest expense is $30,000 for Year 2, what is the return on stockholders' equity for Year 2?

a.24.0%

b.17.0%

c.20.2%

d.16.0%