An investor does research about margin transaction and gathers the following information about the purchase of 1000 shares on the margin in which maximum amount allowed is borrowed. The purchase price is $18.50 and the initial margin requirement is 45%. The annual margin interest rate is 8.5%. The commission on purchase and sale is $35. One year later, the investor receives a dividend of $0.40 per share sells the shares for $26.50 per share. The rate of return on margin transaction is closest to:（）
A. 80.1%
B. 89.7%
C. 90.1%
