You are given a math word problem and you are supposed to make use of mathematical concepts like probability, combinatorics, linear equations, sequences/series, or simple operators like addition, subtraction, division, or multiplication to answer the given question. Choose the best option from the 5 given options and report that option.

Question: A certain pair of used shoes can be repaired for $13.50 and will last for 1 year. A pair of the same kind of shoes can be purchased new for $32 and will last for 2 years. The average cost per year of the new shoes is what percent greater than the cost of repairing the used shoes?

Option A: 17.69

Option B: 14.85

Option C: 21.3

Option D: 16.5

Option E: 18.51
Option E