Firms HD and LD Are Identical Except for Their Level

Firms HD and LD are identical except for their level of debt and the interest rates they pay on debt--HD has more debt and pays a higher interest rate on that debt.Based on the data given below, what is the difference between the two firms' ROEs?
$$\begin{array} { | c | c | c | } \hline & \text { Firm HD } & \text { Firm LD } \\\hline \text { Assets } & 200 & 200 \\\hline \text { Debt } & 100 & 60 \\\hline \text { Equity } & 100 & 140 \\\hline & & \\\hline \text { EBIT } & 40 & 40 \\\hline \text { Interest } & 12 & 6 \\\hline \text { EBT } & 28 & 34 \\\hline \text { Taxes } & 7 & 8.5 \\\hline \text { Net income } & 21 & 25.5 \\\hline \text { ROE } & 21.00 \% & 18.21 \% \\\hline\end{array}$$

A) 2.18%
B) 2.29%
C) 2.41%
D) 2.54%
E) 2.66%