Athos Industries is considering a new capital budgeting project that will last for three years and requires investment of 90000 now. Athos plans on using a discount rate of 8.2% p.a. to evaluate this project. Based on extensive research, it has prepared the following incremental cash flow projections: 0 1 2 3 Sales (Revenues in ) 100,000 100,000 100,000 Cost of Goods Sold (60% of 60,000 60,000 60,000 Sales) Depreciation 30,000 30,000 30,000 EBIT 10,000 10,000 10,000 Taxes (30 %) 3,000 3,000 3,000 Unlevered Net Income 7,000 7,000 7,000 Additional working capital of 5000 is required in each of years 1 and 2 and a reduction of 10000 is expected in year 3. The cash flows occur at the end of the year. Athos would like to know how sensitive the project's NPV is to changes in the discount rate. How much can the discount rate vary before the NPV reaches zero? Express as a percentage and correct to 1 decimal place