Web Services is organized as a limited partnership, with David White as one of its partners. David's capital account began the year with a balance of $46,900. During the year, David's share of the partnership income was $9,400, and David received $5,900 in distributions from the partnership. What is David's partner return on equity?

	18.7%
	12.6%
	19.3%
	12.1%
	20.0%