TIPS Capital Return Consider a $4\mathrm{.}00$ percent TIPS with an Issue CPI reference of $185\mathrm{.}10.$ At the beginning of this year, the CPI was the capital gain of the TIPS in percentage terms? Assume semi$-$annual interest payments and $$1,000$ par value. $($Do not round the in places.$)$

Multiple Choice

$5\mathrm{.}41$ percent

$7\mathrm{.}10$ percent

$5\mathrm{.}13$ percent

$10\mathrm{.}40$ percent