Jackson Inc. reported net income of \(\$ 186,000\) during 2025 and paid dividends of \(\$ 26,000\) on common stock. It also paid dividends on its 10,000 shares of \(6 \%, \$ 100\) par value, noncumulative preferred stock. Common stockholders' equity was \(\$ 1,200,000\) on January 1,2025 , and \(\$ 1,600,000\) on December 31 , 2025. The company's return on common stockholders' equity for 2025 is:

a. \(10.0 \%\).

b. \(9.0 \%\),

c. \(7.1 \%\).

d. \(13.3 \%\).