Early Assignment of Covered Calls Position in TJX Companies Inc.

This morning I was notified that the two TJX Companies Inc. (ticker TJX) February 16th, 2024 $94.00 Call options were exercised yesterday which is the last business day prior to their ex-dividend date today.  The stock price increased from its $95.27 purchase price on February 5th to $97.6275 at yesterday's market close and the original $.68 time value in the Calls when the position was established had declined to close to $0.00.  So understandably, the owner of these Calls exercised their option to buy the 200 shares at the $94.00 strike price in order to receive today's $.33 per share ex-dividend.  

As detailed below, the return-on-investment result for this TJX Companies Inc. Covered Calls position was +0.7% absolute return in 9 days (equivalent to a +29.3% annualized return-on-investment).  

TJX Companies Inc. (TJX) -- Covered Calls Position Closed Out by Early Assignment
The buy/write transaction was:
2/5/2024 Bought 200 TJX Companies Inc. shares @ $95.27.
2/5/2024 Sold 2 TJX 2/16/2024 $94.00 Call options @ $1.95 per share.
Note: Implied Volatility (IV) of the Call options was at 17.7 when this position was transacted which, as preferred, is above the current VIX of 13.8.   
2/14/2024 TJX Call options owner exercised their two Call options, so the Covered Calls position was closed out early. The two TJX Call options expired worthless and the 200 shares were sold at the $94.00 strike price. 

Two possible overall performance results (including commissions) for this TJX Companies Inc. Covered Calls position are as follows:
Covered Calls Net Investment: $18,665.34
= ($95.27 - $1.95) * 200 shares + $1.34 commission

Net Profit Components:
(a) Options Income: +$388.66
= ($1.95 * 200 shares) - $1.34 commission
(b) Dividend Income (TJX stock assigned early at $94.00 per share): +$0.00

(c) Capital Appreciation (TJX's Call options assigned early): -$254.00

+($94.00 strike price - $95.27 stock purchase price) * 200 shares

Total Net Profit: +$134.66

= (+$388.66 options income +$0.00 dividend income -$254.00 capital appreciation)

Absolute Return-on-Investment: +0.7%

= +$134.66/$18,665.34

Annualized Return-on-Investment: +29.3%

= (+$134.66/$18,665.34) * (365/9 days)