Use the following information to answer this question.

Bayside, Inc. 2017 Income Statement ($ in thousands)
Net sales	$	5,840
Cost of goods sold		4,100
Depreciation		320
Earnings before interest and taxes	$	1,420
Interest paid		25
Taxable income	$	1,395
Taxes		419
Net income	$	976

Bayside, Inc. 2016 and 2017 Balance Sheets ($ in thousands)
		2016			2017				2016			2017
Cash	$	75		$	180		Accounts payable	$	1,360		$	1,300
Accounts rec.		900			740		Long-term debt		730			530
Inventory		1,545			1,960		Common stock		3,170			3,200
Total	$	2,520		$	2,880		Retained earnings		800			1,050
Net fixed assets		3,540			3,200
Total assets	$	6,060		$	6,080		Total liab. & equity	$	6,060		$	6,080

What is the return on equity for 2017?