A manufacturing firm may decide to buy an adjustment property so that it can expand its warehouse. If finances through the seller, the property price is $300,000 with 30% down and the balance due in 5 anual payments is at 15%. The seller will accept 20% less if cash is paid. The firm does not have $240,000 in cash, but it can borrow this amount from a bank. What is the rate or return or IRR for the loan offered by the seller. Use linear interpolation.