BI's net income is $24,000, its interest expense is $5,000, and its tax rate is 40%. Its notes payable equals $27,000, long-term debt $75,000, and common equity equals $250,000. The firm finances with...

BI's net income is $24,000, its interest expense is $5,000, and its tax rate is 40%.  Its notes payable equals $27,000, long-term debt $75,000, and common equity equals $250,000.  The firm finances with only debt and common equity, so it has no preferred stock.  What are the firms ROE and ROIC?