$20.$ Saunders, Inc., recently reported the foldwing December $31,2022$ and December $31.$

$2023$ amounts in its financial statements $($dollars in thousands$)$:

$2022$: $2023$:$$

Gross profit $$200$ $$120$

Net income $$100$ $$40$

Total assets $$1,000$ $$800$

Total shareholders' equity $$800$ $$600$

How does a financial analyst compute Saunders' ROA for $2023?$

$[200+1,000]100\%.$

$[100+1,000]100\%.$

$[200+800]100\%.$

$[100+600]100\%.$

None of the above.