A student builds a track for a toy car with a mass of 0.060 kg, which includes a loop with a height of 0.40 m. The car loses 0.16 J of energy when traveling from its starting point to the top of the loop. The velocity of the toy car at the top of the loop is 1.4 m/s. Given that = 9.8 m/s², what is the initial height of the car? Please round your answer to the nearest hundredth.
A) 0.22 m
B) 0.26 m
C) 0.28 m
D) 0.34 m