Littlefield Architect's Preference Share Has a Par Value of $100

Littlefield Architect's preference share has a par value of $100 and pays a dividend of $4.50.The current price of Littlefield's preference is $75.Littlefield's tax rate is 34%.The before tax and after tax cost of preference equity to Littlefield is

A) 4.5%, 2.97%.
B) 6.00%, 3.96%.
C) 6.00%, 6.00%.
D) 8.04%, 6.00%.