A young couple just had their first baby and is looking for additional income. They are considering renting out the space above their garage as an apartment. To convert the space, the couple will have to invest $30,000.00 today. It will take one year before they can begin renting the space. Lets suppose that they can rent the apartment for $5,000.00 per year for ten years. (first payment will be in one year)). What is the IRR of this investment?