Two investment centers at Marshman Corporation have the following current-year income and asset data: Investment Center A Investment Center B Investment center income $ 410,000 $ 524,700 Investment center average invested assets $ 2,430,000 $ 1,980,000 The return on investment (ROI) for Investment Center B is:

A)

377.4%

B)

21.2%

C)

38.5%

D)

26.5%

E)

25.5%