A defined benefit plan has $100$ employees with a majority of them over age $40.$ The pension fund manager has collected the following data:

Risk$-$free rate $2\mathrm{.}50\%$

SAP $500$ return $(5-$year average$)9\mathrm{.}87\%$

Expected inflation rate $2\mathrm{.}10$ W

Discount rate used to compute pension obligation $5\mathrm{.}95\%$

Yield to maturity on the company $20-$year bonds $6\mathrm{.}28\%$

The return objective for the pension fund is closest to:

Select one

$4\mathrm{.}723$

B$.9875$

D$.595\%$