An employee contributes 9% of his salary to his 401(k) plan and the employer matches with 40 percent of his first 6% of the employee's salary. The employee earns $90,000 and is in a 28% tax bracket. If the employee earns 2.5% on the plan investments, what is his one year rato of return relative to the net amount of money he invested?

A) 16.28%

B) 51.25%

C) 80.32%

D) 93.52%

E) 29.72%