Charlotte Smidt bought 2,000 shares of the balanced no-load LaJolla Fund exactly 1 year and 2 days ago for a NAV of $ 8.06 per share. During the year, the fund distributed investment income dividends of $ 0.32 per share and capital gains dividends of $ 0.43 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 $ 9.19 per share on the sale of all 2,000 shares. Calculate Charlotte's pretax and after-tax HPR on this transaction.