Splish Brothers Inc. had net income of $122100 and paid dividends of $27000 to common stockholders and $15000 to preferred stockholders in 2017. Splish Brothers Inc. common stockholders' equity at the beginning and end of 2017s was $445000 and $575000, respectively. Splish Brothers Inc. return on common stockholders' equity is
A 25%.
B 21%.
C 20%.
D 16%.