The records of Marshall Company include the following: Average total assets $ 4,500,000 Average total liabilities 2,220,000 Total revenue 4,080,000 Total expense (including income tax) 3,900,000 Interest expense (included in total expenses) 110,000 Income tax rate 30%

The return on assets is closest to:

5.71%.

8.11%.

4.00%.

11.27%.