The year-end balance sheet of Pointe Company shows average Pointe shareholders' equity attributable to controlling interest of $9,996 million, net operating profit after tax of $2,308 million, net income attributable to Pointe of $2,513 million, and common shares issued of 950.044 million. Assume the company has no preferred shares issued. Pointe's return on equity (ROE) for the year is: Select one: a. 25.1% b. 23.1% C. There is not enough information to calculate the ratio. d. 37.8% e. 41.2%