Under which type of plan may employees exercise the option of trading extra benefits credits for cash?

A professional malpractice insurance protects professionals against liability caused by personal negligence

Indicate whether the statement is true or false

Refer to the income statement above. Luther's return on equity (ROE) for the year ending December 31, 2005 is closest to ________

Luther Corporation Consolidated Income Statement Year ended December 31 (in $millions) 2006 2005 Total sales 610.1 579.1 Cost of sales -500.2 -378.8 Gross profit 109.9 200.3 Selling, general, and administrative expenses -40.5 -39.6 Research and development -24.6 -20.9 Depreciation and amortization -3.6 -3.7 Operating income 41.2 136.1 Other income -- -- Earnings before interest and taxes (EBIT) 41.2 136.1 Interest income (expense) -25.1 -15.2 Pretax income 16.1 120.9 Taxes -5.5 -42.315 Net income 10.6 78.585 Price per share $16 $15 Sharing outstanding (millions) 10.2 8.0 Stock options outstanding (millions) 0.3 0.2 Stockholders' Equity 126.6 63.6 Total Liabilities and Stockholders' Equity 533.1 386.7 A) 247.12% B) 98.85% C) 123.56% D) 148.27%