Answer: 8.1%

**Explanation:** The correct answer is **C (8.1%)** because the return on equity (ROE) is calculated using the DuPont analysis formula: \[ ROE = \text{Net Profit Margin} \times \text{Total Asset Turnover} \times \text{Financial Leverage} \] Substituting the given values: \[ ROE = 3.0\% \times 1.8 \times 1.5 = 8.1\% \] - **Option A (5.4%)** is incorrect because it omits the financial leverage component, effectively calculating the return on assets (ROA) instead of ROE. - **Option B (6.9%)** is incorrect because it includes the tax burden, which is not part of the standard DuPont ROE calculation. This question tests the candidate's understanding of DuPont analysis and the components of ROE.

Author: LeetQuiz Editorial Team