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

Assets
Cash and short-term investments	$ 54200
Accounts receivable (net)	30000
Inventory	29700
Property, plant and equipment	216000
Total Assets	$329900
Liabilities and Stockholders Equity
Current liabilities	$ 50900
Long-term liabilities	85700
Stockholders equitycommon	193300
Total Liabilities and Stockholders Equity	$329900
Income Statement
Sales revenue	$115000
Cost of goods sold	73500
Gross profit	41500
Operating expenses	17500
Net income	$ 24000
Number of shares of common stock	14200
Market price of common stock	$28
Dividends per share on common stock	5.8
Cash provided by operations	$40000

What is the return on common stockholders equity for this company?

15.2%

21.5%

18.0%

12.4%