Use the following information in the table below to answer the question: Nero 2019 Financial Year ending Market Price Total shares outstanding Total shareholders' equity Net Income Nero 2018 $33.05 5,000,000 $58,500,000.00 $6,769,990.85 $34.07 5,000,000 $60,500,000.00 $7,308,982.68 Based on the information given the Accounting Return on Equity for Nero in 2019 is closest to: A. 8.40% B. 12.28% C. 3.76%