A University of Iowa basketball standout is offered a choice of contracts by the New York Liberty. The first one gives her $$100,000$ one year from today and $$100,000$ two years from today. The second one gives her $$132,000$ one year from today and $$66,000$ two years from today. As her agent, you must compute the present value of each contract. Which of the following interest rates is the lowest one at which the present value of the second contract exceeds that of the first?