The following information pertains to Dallas Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit.

Assets
Cash and short-term investments	$44,334
Accounts receivable (net)	27,361
Inventory	28,276
Property, plant, and equipment	222,215
Total Assets	$322,186
Liabilities and Stockholders' Equity
Current liabilities	$60,107
Long-term liabilities	95,823
Common stock, $20 par	102,660
Retained earnings	63,596
Total Liabilities and stockholders' equity	$322,186
Income Statement
Sales	$87,471
Cost of goods sold	39,362
Gross margin	$48,109
Operating expenses	22,316
Net income	$25,793
Number of shares of common stock	5,133
Market price of common stock	$20
Dividends per share	$1.00
Cash provided by operations	$40,000

What is the return on stockholders' equity?

a.1.4%

b.40.6%

c.4.0%

d.5.0%