If Company a Has a 17

If company A has a 17.6 % ROE and company B shows 12.6%, which company's ROE is better?

A) Company A has the better ROE because its ROE is larger than company B.
B) Company B has the better ROE because its ROE is smaller than company A.
C) Both ROEs are good because they are less than 100%.
D) Both ROEs are poor because they are more than the bank rate, an alternative measure of investment return.