A firm reported the following cash flows:

Year

1999

2000

2001

2002

2003

2004

Average

S&P500

+21.4%

-5.7%

-12.8%

-21.9%

+26, 4%

+9.0%

+2.7%

Cash Flows

+$2, 864

+$1, 666

-$1, 040

+$52

+$1, 478

-$962

+$997

(Note that the cash flows are close to nothing in 2002 and even negative in 2004, the latter preventing you from computing percent changes in cash flows.) What cost of capital would you recommend for this firm?