The following information pertains to Diane 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		$30,000
Accounts receivable (net)		20,000
Inventory		15,000
Property, plant, and equipment		185,000
Total assets		$250,000

Liabilities and Stockholders' Equity

Current liabilities			$45,000
Long-term liabilities			70,000
Stockholders' equityCommon			135,000
Total liabilities and stockholders' equity			$250,000

Income Statement

Sales		$85,000
Cost of goods sold		45,000
Gross margin		$40,000
Operating expenses		(15,000)
Interest expense		(5,000)
Net income		$20,000

Number of shares of common stock outstanding	6,000
Market price of common stock	$20
Total dividends paid	$9,000
Cash provided by operations	$30,000

What is the return on common stockholders' equity for Diane Company?

a.7.4%

b.6.75%

c.14.8%

d.13.5%