Jill bought a share of IBM for $50 one year ago. Today she received a dividend of $4.60 and she just sold the share of IBM for $40.00, what rate or return did Jill realize on her investment in the share of IBM.

A) 10.8%

B) 5.7%

C) 2.3%

D) 2.5%

E) 8.6%