FINA Corps cost of equity is 12%. The cost of debt is 5%. 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 0.5. What is the WACC of FINAs new business in kitchen appliances?

WACC	D/E	Rd	Tax Rate
A	15%	0.5	5%
B	12%	0.6	4%
C	15%	0.25	3%