The payment terms your client must meet are $2/10,$ net $28.$ One year has $365$ days. Calculate the effective annual rate.

$58\mathrm{.}55\%$

$54\mathrm{.}31\%$

$50\mathrm{.}63\%$

$47\mathrm{.}42\%$

$44\mathrm{.}59\%$