The Generic 501(c)(3) Fund had revenue from contributions = $500,000, administrative expense = $125,000 program service expenses = $360,000 paid interest of $10,000 and had an increase in net assets = $5,000. They have cash = $30,000 accounts receivable = $20,000 inventory = $50,000 net fixed assets = $100,000 accounts payable = $22,000 long-term debt = $88,000 and net assets = $90,000.

Return on Net Assets is ____________.

555%

5.6%

5.0%

2.5%