14) On January 1, Stacy's portfolio was valued at $96,534. During the year Stacy received S3,285 in interest and $4,100 in dividends. She also sold one stock at a gain of $850. The value of the portfolio on December 31 of the same year was S113,201. At the end of June, Stacy withdrew S5,000 from the portfolio. What is the holding period return for the year? A) 25.1% B) 25.8% C) 26.5% D) 27.2%