Jill Clark invested $ 25 250in the bonds of Industrial Aromatics, Inc. She held them for 13 months, at the end of which she sold them for $ 26 704. During the period of ownership she received $1,938 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.