Use the following information to answer this question.

Windswept, Inc. 2010 Income Statement ($ in millions)
Net sales	$ 8,600
Less: Cost of goods sold	7,290
Less: Depreciation	400
Earnings before interest and taxes	$ 910
Less: Interest paid	80
Taxable Income	$ 830
Less: Taxes	291
Net income	$ 539

Windswept, Inc. 2009 and 2010 Balance Sheets ($ in millions)
	2009	2010		2009	2010
Cash	$ 140	$ 175	Accounts payable	$ 1,150	$ 1,205
Accounts rec.	900	700	Long-term debt	990	1,255
Inventory	1,500	1,535	Common stock	$ 3,190	$ 2,890
Total	$ 2,540	$ 2,410	Retained earnings	450	700
Net fixed assets	3,240	3,640
Total assets	$ 5,780	$ 6,050	Total liab. & equity	$ 5,780	$ 6,050

What is the return on equity for 2010?

A. 15.01.

B. 18. 65

C. 17.73

D. 25.35

E. 31.49

Please show work for points.