What is the cost of preferred stock that sells for $$26$ per share and offers a $$0\mathrm{.}60$ dividend when the tax rate is $35\%?$

$2\mathrm{.}31\%$

$4\mathrm{.}46\%$

$6\mathrm{.}23\%$

$6\mathrm{.}81\%$