FINA Corp$$s cost of equity is $12\%.$ The cost of debt is $4\%.$ Tax rate is $20\%.$ FINA has been focusing on producing auto parts. Now it is considering starting a new business in kitchen appliances. The following three firms also produce kitchen appliances. Firm A is a competitor of FINA in auto parts. Firm A also has a division in kitchen appliances. Firm B is producing kitchen appliances and all kinds of furniture. Firm C is in the kitchen appliances business only. The WACC, asset value, cost of debt, tax rates, and D$/$E ratios of the three firms are given in the following table. The target D$/$E ratio of the new business is $0\mathrm{.}4.$ What is the WACC of FINA$$s new business in kitchen appliances?

WACC D$/$E Rd Tax Rate

A $15\%0\mathrm{.}55\%21\%$

B $12\%0\mathrm{.}64\%20\%$

C $10\%0\mathrm{.}253\%20\%$