Nee High and Low Jack Are Partners in an Accounting

Nee High and Low Jack are partners in an accounting firm and share net income and loss equally. High's beginning partnership capital balance for the current year is $285,000, and Jack's beginning partnership capital balance for the current year is $370,000. The partnership had net income of $250,000 for the year. High withdrew $90,000 during the year and Jack withdrew $100,000. What is Jack's return on equity?

A) 41.3%
B) 43.9%
C) 32.7%
D) 33.8%
E) 36.5%