On 30 June Samsonite Resources NL Paid a Dividend of 10

On 30 June Samsonite Resources NL paid a dividend of 10 cents per share that was fully franked.If Samsonite Resources NL's share price on 30 May was $1.58 and had increased to $1.87 by the end of June,what is the gross return after company tax but before personal tax for a shareholder on the top marginal tax rate of 47 per cent?

A) 18.35 per cent
B) 27.4 per cent
C) 26.45 per cent
D) 22.75 per cent