Company A is a technology company that reported a pre-tax operating loss in the most recent year of $10 million after expensing R&D expenses of $30 million during the year. The company reported invested capital of 540 million at the end of the most recent year. You are told that the R&D typically takes 3 years to pay off in this business, and that Company Ahad R&D expenses of $24 million $18 million and $12 million in each of the last 3 years. Assuming that you decide to capitalize R&D expenses, what is the pre-tax return on capital for Company A? Select one: a. 2.17% O b.5.00% C.-10.87% d. 43.48%