compute the June cost of capital (round to nearest percent)

pre-tax operating income for June	$17,500,000
Assests at june 30	6,200,000
Current liabilites at June 30	4,000,000
Long term-liabilites at June 30	1,500,000
Income tax for June 30	5,000,000
EVA	12,040,000

A. 8 percent

B. 21 percent

C. 10 percemt

D. 14 percent