Jill Clark invested $$25,750$ in the bonds of Industrial Aromatics, Inc. She held them for

$13$ months, at the end of which she sold them for $$26,740.$ During the period of ownership she

received $$1,929$ interest. Calculate the pretax and after$-$tax HPR on Jill's investment. Assume

that she is in the $31\%$ 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.

The pretax HPR is

$\%.($Round to two decimal places.$)$