Suppose that Kubendran can find 45,000 square feet of alternative space that suits his needs for R3.00 per square foot over the next five years and that he has a new tenant willing to sublease his space for five years at current market rents.If its costs of moving will be R90,000, what is Kubendran's incremental return from moving and subleasing it's space?

A. 173.86%

B. 41.04%

C. 7.93%

D. The IRR cannot be calculated.

E. None of the above; the correct answer is __________.