The following information is for Johnson Company. Assume that all balance sheets amounts represent average balance figures.

Total Assets $300,000

Stockholder's equity-common 150,000

Total Stockholder's equity 200,000

Sales Revenue $100,000

Net Income $25,000

Number of shares of common stock 6,000

Common dividends 5,000

Preferred dividends 7,000

What is the return on common stockholder's equity ratio for the company?

A. 16.7%

B. 9.0%

C. 12.0%

D. 13.3%