Last year Bell Corp had $200 of assets, $300 of sales, $25 of net income, and a liability-to-asset ratio of 60%. The new CFO believes the firm has excessive fixed assets and inventory that could be sold, enabling it to reduce its total assets to $180. Sales, costs, and net income would not be affected, and the firm would maintain the 60% liability-to-asset ratio. By how much would the reduction in assets improve the ROE