Selected Information for Acme Corp -When Calculating Acme's Return on Net Operating Assets in Year

Selected information for Acme Corp.:
$\begin{array}{c}\begin{array}{|l|c|}\hline & \text { Year 1 } \\\hline \text { Cash } & 1,000 \\\hline \text { Marketable securities } & 8,000 \\\hline \text { Occounts receivable-net } & 2,000 \\\hline \text { Other current assets } & 2,500 \\\hline \text { Property, plant and equipment } & 4,500 \\\hline \text { Less: accumulated depreciation } &(4,000) \\\hline \text { Gess: accumulated depreciation } & 5,000\\\hline\end{array}\begin{array}{c|c|}\hline\text { Year 2 } & \text { Year 3 } \\\hline 1,500 & 1,500 \\\hline 2,000 & 2,000 \\\hline 3,000 & 2,500 \\\hline 3,000 & 3,000 \\\hline 6,000 & 7,000 \\\hline(4,200) & (4,400) \\\hline 7,500 & 1,000\\\hline\end{array}\end{array}$
-When calculating Acme's return on net operating assets in Year 3, which of the following adjustments to the asset base is most appropriate to consider?

A) Accumulated depreciation adjustment
B) Intangible asset adjustment
C) Nonoperating asset adjustment
D) No asset adjustment