Colossal International Corporation has decided to borrow SF1.3 million for a one-year period to take advantage of relatively low Swiss Franc interest rates. The Swiss Franc annual rate of interest for the loan is 5.176%. The spot rate at the beginning of the loan period is SF1.5400/$, and is SF1.4800/$ at the end of the loan period. Colossal has a 35% tax rate What is Colossal's effective annual after-tax cost of debt in USD? A. 3.364% B. 6.136% C. 9.987% D. -1.309%