The Following Financial Statement Information Is Available for Henn Corporation

The following financial statement information is available for Henn Corporation: $\begin{array}{lrr}&2013&2012\\\text { Stockholders' equity - common } & \$ 330,000 & \$ 270,000 \\\text { Net sales } & 784,000 & 697,000 \\\text { Cost of goods sold } & 406,000 & 377,000 \\\text { Net income } & 112,000 & 80,000 \\\text { Inc tax expense } & 48,000 & 29,000 \\\text { Interest expense } & 14,000 & 14,000\\\text { Dividends paid to preferred }\\\text { stockholders }& 22,000 & 20,000 \\\text { Dividends paid to common } \\\text { stockholders }& 15,000 & 10,000\end{array}$ The return on common stockholders' equity for 2013 is

A) 25.0%.
B) 37.3%.
C) 27.3%.
D) 30.0%.