Elinore is asked to invest $5,400 in a friend's business with the promise that the friend will repay $5,940 in one year's time. Elinore finds her best alternative to this investment, with similar risk, is one that will pay her $5,832 in one year's time. U.S. securities of similar term offer a rate of return of 6%. What is the opportunity cost of capital in this case? A. 9% B. 10% C. 6% D. 8%