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

$$26,748.$

During the period of ownership she received

$$1,880$

interest. Calculate the pretax and after$-$tax HPR on Jill's investment. Assume that she is in the

$28\%$

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.