Tim Purchased a Share Ten Months Ago for $14 a Share

Tim purchased a share ten months ago for $14 a share, received a $1 dividend per share last month, and sold the share today for $16 per share. Tim has a marginal tax rate of 30%. Both capital gains for securities held more than one year and dividend income is taxed at 15%. What is Tim's after- tax holding period return? Hint: The tax rate for capital gains with the holding period less than one year is the same as the marginal tax rate.

A) 16.1%.
B) 14.1%.
C) 18.2%.
D) 15.9%.