The president and CFO of Spellman Transportation are having a disagreement about whether to use market value or book value weights in calculating the WACC. Spellman's balance sheet shows a total of noncallable $$45$ million long$-$term debt with a coupon rate of $7\mathrm{.}00\%$ and a yield to maturity of $6\mathrm{.}00\%.$ This debt currently has a market value of $$50$ million. The company has $10$ million shares of common stock, and the book value of the common equity $($common stock plus retained earnings$)$ is $$65$ million. The current stock price is $$22\mathrm{.}50$ per share; stockholders' required return, rs$,$ is $14\mathrm{.}00\%$; and the firm's tax rate is $40\%.$ The CFO thinks the WACC should be based on market value weights, but the president thinks book weights are more appropriate. What is the difference between these two WACCs?

a$\mathrm{.}2\mathrm{.}36\%$

b$\mathrm{.}1\mathrm{.}55\%$

c$\mathrm{.}1\mathrm{.}72\%$

d$\mathrm{.}1\mathrm{.}91\%$

e$\mathrm{.}2\mathrm{.}13\%$