The following information was determined from the Ace Corporation's most recent financial statements:

• Net income = $400
• Total assets = $3,000
• Total liabilities = $1,200
• Total asset turnover = 2.0

What is Ace Corporation'sSustainable Growth Rate (SGR)?Ace paid no dividends during the most recent accounting period.

A. 15.4%

B. 14.3%

C. 30.8%

D. 28.6%