GoFast Corp. wishes to sell its property at Tasik Raban which the current price is RM8 million. However, his financial controller advises him to sell the property next year, as the real estate expert has informed them that the property can be sold at RM400,000 higher than the current price. The capital gains tax is forecasted to increase up to 10% from RM700,000 (figure for this year) and the outstanding loan of the property will be RM3.8 million, if he sells it next year. The owner strongly believes that he may earns the Internal Rate of Return of the said property at 13%, and if sold this year, the remaining loan is half of the current property price. If he decides not to sell the property this year, the tax after cash flow will be RM300,000 over next year. Compute the marginal rate of return if he wishes to sell the property one year later?