A Company Has Annual Sales of $160 Million, a Net

A company has annual sales of $160 million, a net profit margin of 4%, and total assets of $90 million.It carries $10 million in accounts receivable, $25 million in inventory, has $55 million in total debt, and 5 million shares of common stock outstanding.Based on this information, the company's return on equity (ROE) is

A) 4.4%.
B) 7.1%.
C) 11.5%.
D) 18.3%.