What is the APR for a loan that charges $$26$ to borrow $$300$ for $14$ days? Assume there are $365$ days in the year.

$226\mathrm{.}0\%$ APR.

$100\mathrm{.}0\%$ APR.

$86\mathrm{.}7\%$ APR.

$166\mathrm{.}7\%$ APR.