Peartree Ltd Provides the Following Data Additional Information Calculate the Return on Total Assets for the Year 2017

Peartree Ltd provides the following data: $$\begin{array} { | l | l | r | } \hline & \underline { 2017 } & \underline { 2016 } \\\hline \text { Cash } & \$ 45,000 & \$ 25000 \\\hline \text { Accounts receivable, net } & 98,000 & 62000 \\\hline \text { Inventory } & 77,000 & 50000 \\\hline \text { Property, plant, and equipment, net } & 180,000 & \underline { 120000 } \\\hline \text { Total assets } & \$ 400,000 & \$ 257000 \\\hline\end{array}$$ Additional information:
$$\begin{array} { | l | l | } \hline \text { Net sales } & \$ 530,000 \\\hline \text { Cost of sales } & 180,000 \\\hline \text { Interest expense } & 21,000 \\\hline \text { Net profit } & 183,000 \\\hline\end{array}$$ Calculate the return on total assets for the year 2017.

A) 62.1%
B) 51%
C) 71.21%
D) 45.75%