The records of Marshall Company include the following:

Average total assets	$ 4,050,000
Average total liabilities	1,770,000
Total revenue	4,530,000
Total expense (including income tax)	3,990,000
Interest expense (included in total expenses)	101,000
Income tax rate 30%

The return on assets is closest to:

15.08%.

30.51%.

26.79%.

13.33% (was the wrong answer, my answer)

Please show work.