The Following Financial Statement Information Is Available for Penn Corporation

The following financial statement information is available for Penn Corporation: $\begin{array}{lrr}&2017&2016\\\text { Stockholders' equity - common } & \$ 350,000 & \$ 270,000 \\\text { Net sales } & 784,000 & 697,000 \\\text { Cost of goods sold } & 406,000 & 377,000 \\\text { Net income } & 115,000 & 80,000 \\\text { Inc tax expense } & 48,000 & 29,000 \\\text { Interest expense } & 14,000 & 14,000 \\\text { Dividends paid to preferred } & & \\\quad \text { stockholders } & 24,000 & 20,000 \\\quad \begin{array}{l}\text { Dividends paid to common } \\\quad \text { stockholders }\end{array} & 15,000 & 10,000\end{array}$ The return on common stockholders' equity for 2017 is

A) 21.7%.
B) 32.9%.
C) 28.6%.
D) 26%.