Jill Clark invested $25,850 in the bonds of Industrial Aromatics, Inc. She held them for 13 months, at the end of which she sold them for $26,738. During the period of ownership she received $1,972 interest. Calculate the pretax and after-tax HPR on Jill's investment. Assume she is in the 25% ordinary tax bracket (federal and state combined) and pays 15% capital gains rate on dividends and on capital gains for holding periods longer than 12 months.