Marcellus would like to calculate the return on equity for the Orion Group. Last year, it recorded a net income of $560 million on 12 million common shares. The company paid $12 million in preferred dividends and reported common equity of $925 million. Orion's balance sheet reported current assets of $365 million, total assets of $3,875 million, and current liabilities of $305 million. What is the return on assets ratio for Orion Group?
a) 9.42%
b) 14.45%
c) 14.14%
d) 23.87%