2 . The rate of appreciation on the land and building in the onfinal set of facts was }}; 1. 03 in Cell Hall. If this interest rate is changed to 186 and then 5%% , respectively , the Estimated rate* of return on the investment would change to ! 196 appreciation rate 546 appreciation rate 3 . If the taxpayer's initial salary ( 1250 00 in cell h! ! is changed to $1.50, 200, the Estimated rate of return on the investment would change to ! $150, and salary