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On January 1 , a fund is worth 80,000 . On May 15 , the fund is worth 100,000 , and then a withdrawal of 10,000 is made. On August 23 , the value has fallen to 80,000 , and then 15,000 is deposited. On December 31 , the fund is worth 90,000 . Calculate the time-weighted rate of return for the year. A 5.3% B 5.5% C 5.7% D 5.9% E 6.1%