[CFA入门] 请教一道L1 FSA题 following, capital, company, return

arabdopsis1

 The following data pertains to a company's common sized financial statements.
1. Current assets 40%
2. Total debt 40%
3. Net income 16%
4. Total assets $2000
5. Sales $ 1500
6. Total asset turnover ratio 0.75
The firm has no preferred stock in its capital structure.
The company's after tax return on common equity is:
A: 15%
B: 16%
C: 20%
D: 25%

俺觉得这不是16/60么
但答案是C； 敬请指教