Matthews Produce harvests and sells Florida oranges. Matthews has hired you to determine its return on investment (ROI) based on both net book value (NBV) and gross book value (GBV). Financial data for the company show that profits are $2 million, the NBV of operating assets is $10 million, and the GBV of these assets is $40 million. What is ROI based on NBV and based on GBV?