These account balances at December $31$ relate to Fun Sport, Inc.: Data table

$\backslash$table$[[$Accounts Payable,$$51,500],[$Accounts Receivable,$81,250],[$Common Stock,$320,000],[$Treasury Stock,$5,100],[$Bonds Payable,$3,700],[$Paid$-$in Capital in Excess of Par$$Common$,250,000],[$Preferred Stock, $10\%,$ $$100$ Par,$88,000],[$Retained Earnings,$71,600],[$Notes Receivable,$12,200]]$

$($Click the icon to view the account balances.$)$

Fun Sport's net income for the period is $$120,000$ and its average common stockholders' equity is $$658,850.$ Fun Sport's return on common stockholders' equity is closest to

A$.18\mathrm{.}2\%.$

B$.17\mathrm{.}0\%.$

C$.16\mathrm{.}9\%.$

D$.17\mathrm{.}1\%.$