When considering how profitably your company is operating, you examine: a) inventory turnover. b) sales and the return on your investment. c)...

When considering how profitably your company is operating, you examine:

a) inventory turnover.

b) sales and the return on your investment.

c) depreciation and liquidity.

d) tangible and intangible assets.

e) the price of the Canadian dollar.

I think the answer should be b = sales and return on investment since return on equity is a profitability ratio. However, it the marksheet shows the answer to be d, I am not sure if this is an error or not.