The headquarters of a national restaurant chain is trying to better understand the profitability of the Savannah location. Savannah's total assets are $2,350,000, consisting of $750,000 land, $1,400,000 buildings and equipment, and $200,000 intangibles. The net profit is $185,000, and the required rate of return is 9.0%. Savannah's return on investment (ROI) is: