Vaughn Inc. reported net income of $261000 during 2018 and paid dividends of $27000 on common stock. It also has 9900 shares of 7%, $100 par value cumulative preferred stock outstanding. Common stockholders equity was $1290000 on January 1, 2018, and $1710000 on December 31, 2018. The companys return on common stockholders equity for 2018 is:

(A) 10.9%

(B) 12.8%

(C) 17.4%

(D) 13.2%