A team that costs $60,000 will allow a profit of $27,000 per year for 5 years. The useful life of the asset is 5 years and its residual value is 0 for accounting purposes (fixed depreciation). The contribution on income is paid at a rate of 40%. It is estimated that the market value of the asset will be $5,000. A loan is taken for 50,000 to finance the equipment. The interest is 6% simple. Calculate the internal capital recovery ratio of this investment after taxes.