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 526,713. During the period of ownership she received $1,870 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.) The after-tax HPR is %. (Round to two decimal places.)