A firm offers credit terms of 4/20, net 45 . What effective annual interest rate (EAR) does the firm earn when a customer forgoes the discount? \begin{tabular}{|r|} \hline 78.94% \\ \hline 88.78% \\ \hline 81.48% \\ \hline 95.43% \\ \hline 75.84% \\ \hline \end{tabular}