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Luther Corporation Consolidated Income Statement Year ended December 31 (in $millions) 2006 610.1 (500 2) 109.9 2005 569.1 (3805) 188.6 Total sales Cost of sales Gross profit Selling general, and administrative expenses Research and development Depreciation and amortization Operating income (40.5) (246) (3.6) 412 (39.8) (22) (3.5) 123.3 WupUVEM VELVER I. 412 V.M 123.3 Operating income Other income Earnings before interest and taxes (EBIT) Interest income (expense) Pretax income Taxes Net income 41.2 (25.1) 16.1 (5.5) 10.6 123.3 (15.6) 107.7 (37 695) 70.005 Price per share Sharing outstanding (millions) Stock options outstanding (millions) $16 10.2 0.3 $15 8.0 02 Stockholders' Equity 126 6 63.6 LUJ VUIVIUHUIUJE U AUJ ILUIT) Interest income (expense) Pretax income Taxes Net income (25.1) 16.1 (5.5) 10.6 (15.6) 107.7 (37.695) 70.005 Price per share $16 $15 Sharing outstanding (millions) 10.2 8.0 Stock options outstanding (millions) 0.3 0.2 Stockholders' Equity 126.6 63.6 Total Liabilities and Stockholders' Equity 533.1 386.7 Refer to the income statement above. Luther's return on assets (ROA) for the year ending December 31, 2005 is closest to O A. 22.14% OB. 4427% OC. 17.71% OD. 1.99%