Wawa has sales of 725,000, cost of goods sold of 515,000, selling general and administrative costs of 75,000 and a tax rate of 40%. Additional info consists of total asset turnover rate of 2.16, and an equity multiplier of 1.30. What is the return on equity?

a. 41.56%

b. 41.65%

c. 31.37%

d. 31.73%

e. 31.27%