Jill Clark invested $24,750 in the bonds of Industrial Aromatics, Inc. She held them for 13 months, at the end of which she sold them for $26,831. During the period of ownership she received $1,971 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. The pretax HPR is %. (Round to two decimal places.)