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	$37,724
Accounts receivable (net)	31,623
Inventory	25,514
Property, plant, and equipment	299,854
Total Assets	$394,715
Liabilities and Stockholders' Equity
Current liabilities	$59,561
Long-term liabilities	95,480
Common stock	173,014
Retained earnings	66,660
Total liabilities and stockholders' equity	$394,715
Income Statement
Sales	$90,337
Cost of goods sold	36,135
Gross margin	$54,202
Operating expenses	(21,622)
Interest expense	(4,517)
Net income	$28,063
Number of shares of common stock outstanding	6,666
Market price of common stock	$25
Total dividends paid	$9,000
Cash provided by operations	$30,000

What is the return on total assets for Diane Company?

a.5.9%

b.1.4%

c.2.9%

d.8.3%