A firm buys on terms of $3/15,$ net $45.$ It does not take the discount, and it generally pays after $85$ days. What is the nominal annual percentage cost of its non$-$free trade credit, based on a $365-$day year?

a$.18\mathrm{.}40\%$

b$.3\mathrm{.}09\%$

c$.16\mathrm{.}13\%$

d$.13\mathrm{.}28\%$

e$.5\mathrm{.}21\%$