A property could be sold today for $1.5 million. It has a loan balance of $750,000 and if sold, the investor would incur capital gains tax of $225,000. The investor has determined that if sold today she would earn an IRR of 15% on equity for the past five years. If not sold today, the property is expected to produce after-tax cash flow of $65,000 over the next year. At the end of the year, the property value is expected to increase to $1.7 million, the loan balance will decrease to $650,000 and the amount of capital gain tax is expected to increase to $255,000. What is the marginal rate of return for keeping the property one additional year?