Suppose it's January 2021 and you would like to estimate the unlevered cost of capital (ru) for Atlas Corp. The current share price of Atlas is $10 and there are 20 million shares outstanding. You have estimated Atlas' equity beta as 0.85, and its cost of debt (rD) as 3.75%. The risk-free rate is 2.5% and the market risk is 7\%. In addtion, the table below shows the current balance sheet of the firm. Assume that all cash and short-term investments are excess cash. Based on the information provided, what is the best estimate the unlevered cost of capital for Atlas Corp? Select one. 1.8.45% 2.6.23%