Y's profit after tax was Rs. 1,00,000. Its current assets were Rs. 4,00,000 , current liabilities Rs. 2,00,000, fixed assets Rs. 6,00,000 and 10% long term debt Rs. 4,00,000. The tax was Rs. 25,000. Return on investment will be:

1
18%
2
22,4%
3
20.63%
4
None of above

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