Which of the Following Shows the Relationship Between Net Income

Which of the following shows the relationship between net income available to common shareholders and average common equity?

A) Net income shows the relationship between net income available to common shareholders and average common equity.
B) The rate of return on total assets shows the relationship between net income available to common shareholders and average common equity.
C) Taxable income shows the relationship between net income available to common shareholders and average common equity.
D) The rate of return on common stockholders' equity shows the relationship between net income available to common shareholders and average common equity.