Using the following data, what was the return on investment (ROI) for the year?

Investment Assets at Year End $170,000

Investment Assets at Beginning of Year $125,000

Savings $25,000

Employer Match to 401(k) $4,800

Gross Income $120,000

Total Assets at Year End $650,000

Total Assets at Beginning of Year $610,000

Total Liabilities at Year End $235,000

Total Liabilities at Beginning of Year $240,000

A)12.16%.

B)18.00%.

C)26.47%.

D)36.00%.