A borrower has secured a 30-year, $520,000 loan at 13% with monthly payments. Ten years later, the borrower has an opportunity to refinance with a 20-year mortgage at 11%. However, the up-front fees which will be paid in cash, are equal to $6,800. What is the return on investment (refinancing) if the borrower expects to remain in the home for the next 20 years?