Consider a 2.60 percent TIPS with an issue CPI reference of 187.9. At the beginning of this year, the CPI was 196.4 and was at 204.5 at the end of the year: What was the capital gain of the TiPS in dollars? (Do not round intermediate calculations and round your final answer to 2 decimal places.) What was the capital gain of the TIPS in percentage? (Do not round intermediate calculations and round your final answer to 2 . decimal places.)