Two Investment Centers at Marshman Corporation Have the Following Current-Year

Two investment centers at Marshman Corporation have the following current-year income and asset data: Investment Center B
$\begin{array} { | l | r | r | } \hline & \begin{array} { r } \text { Investment } \\\text { Center A }\end{array} & \begin{array} { r } \text { Investment } \\\text { Center B }\end{array} \\\hline \text { Investment center income } & \$ 415,000 & \$ 525,000 \\\hline \text { Investment center average inv ested assets } & \$ 2,400,000 & \$ 1,950,000 \\\hline\end{array}$
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The return on investment (ROI) for Investment Center B is:

A) 26.9%
B) 371.4%
C) 21.7%
D) 39.2%
E) 24.1%