Which of the following companies has the highest return on common stockholders equity?

A : a company with a net income of $45 million, preferred dividends of $3 million, and average common stockholders equity of $547 million

B : a company with a net income of $22 million, preferred dividends of $0, and average common stockholders equity of $280 million

C : a company with a net income of $31 million, preferred dividends of $830,000, and average common stockholders equity of $412 million

D : a company with a net income of $17 million, preferred dividends of $950,000, and average common stockholders equity of $90 million