Agri$-$Industries purchased some agricultural land at the edge of a large metropolitan area for $$250,000$ five years ago. In order to have the land classified as agricultural for property tax purposes, the company has been leasing the property to neighboring farmers. The before$-$tax return from leasing the property is $$12,000$ per year. This company's corporate tax rate is $35$ percent. If the company sells the land for $$400,000$ today, what is the internal rate of return on this investment?