Enrique has just completed a detailed analysis of the IRR of a wastewater treatment plant for Montreal Meat Products. The 8.6 percent after-tax IRR he calculated compared favourably with a 5.2 percent after-tax MARR. In his report to upper management, he wants to present this information as a before-tax IRR. If Montreal Meat Products pays 51 percent corporate taxes, what figures will Enrique relay to upper management? Enrique would likely report a before-tax IRR of % compared to a before-tax MARR of %. (Round to one decimal place as needed.)