Charlotte Smidt bought 2,000 shares of the balanced no-load LaJolla Fund exactly one year and two days ago for a NAV of $8.45 per share. During the year, the fund distributed investment income dividends of $0.38 per share and capital gains dividends of $0.44 per share. At the end of the year, Charlotte, who is in the 35% ordinary tax bracket (federal and state combined) and pays a 15% capital gains rate on dividends and on capital gains for holding periods longer than 12 months, realized $9.12 per share on the sale of all 2,000 shares. Calculate Charlotte's pretax and after-tax HPR on this transaction