$\backslash$table$[[$Company$,$Option,Strike,$\backslash$table$[[$Today$\text{'}$s Stock$],[$Price$]],\backslash$table$[[$In$/$Out of the$],[$Money$?]],$Premium,Exercise?,Profit,Return$],[$ABC$,$Call,$10,$$$10\mathrm{.}26,\backslash$table$[[$In the money$]],1\mathrm{.}06,$No$,0,9],[$ABC$,$Put,$10,$$$10\mathrm{.}26,$Out of the money v$,0\mathrm{.}91,$No$,0,9],[$ABC$,$Call,$25,$$$23\mathrm{.}93,$Out of the money v$,1\mathrm{.}01,\backslash$bar $($ No $),0,9],[$ABC$,$Put,$25,$$$23\mathrm{.}93,$In the money,$2\mathrm{.}21,$No$,0,9]]$

b$.$ Now suppose that time has passed and the stocks' prices have changed as indicated in the table below. Recalculate your answer to part a$.$

$\backslash$table$[[$Company$,$Option,Strike,$\backslash$table$[[$Today$\text{'}$s Stock$],[$Price$]],\backslash$table$[[$In$/$Out of the$],[$Money$?]],$Premium,Exercise?,Profit,Return,$],[$ABC$,$Call,$10,$$$11\mathrm{.}23,$In the money,$1\mathrm{.}06,$Yes,$0\mathrm{.}17,,\%],[$ABC$,$Put,$10,$$$11\mathrm{.}23,$Out of the money v$,0\mathrm{.}91,\backslash$bar $($ No $),0,,\%],[$ABC$,$Call,$25,$$$27\mathrm{.}00,$In the money,$1\mathrm{.}01,$Yes,$0\mathrm{.}99,,\%],[$ABC$,$Put,$25,$$$27\mathrm{.}00,$Out of the money v$,2\mathrm{.}21,$No$,$q$|,,\%]]$

what are the returns $\%?$