The Elsinore Co. has taxable income of $67,200, total assets of $480,000, total equity of $230,000, total liabilities of $250,000 and total sales of $710,000. Elsinore is in the process of standardizing (common-size) their financial statements. What is the common- size percentage for the taxable income? 29.2% 12.5% 9.5% 14.0% 26.9%