An employee contributes 9% of his salary to his 401(k) plan and the employer matches with 40 percent of his first 6% of the employee's salary. The employee earns $90,000 and is in a 28% tax bracket. If the employee earns 2.5% on the plan investments, what is his one year ratio of return relative to the net amount of money he invested?
A) 16.28%
B) 51.25%
C) 80.32%
D) 93.52%
E) 29.72%