The correct answer is B. 15.71%.
Return on equity (ROE) is a measure of how profitable a company is relative to its equity. It is calculated by dividing net income by common equity.
In this case, we are given that return on assets (ROA) = 5.5%, total assets = Rs 3,000, and common equity = Rs 1,050. We can use these values to calculate ROE as follows:
ROE = ROA * (Total assets / Common equity)
= 5.5% * (3,000 / 1,050)
= 15.71%
Therefore, the correct answer is B. 15.71%.
Option A is incorrect because it is the total assets, not the common equity, that is multiplied by ROA.
Option C is incorrect because it is the return on assets, not the return on equity, that is 1.93%.
Option D is incorrect because it is the return on equity, not the return on assets, that is 1.925 times.