Lionville Towne Center is a proposed real estate purchase with a 5 year holding period. This property has cash flows as follows: BTCFs from operations in years 1 through 5 of $136,975, $141,335, $145,782, $150,318 and $154,945 respectfully. Additionally, the investment generates sale proceeds of $355,014 and requires an equity investment of $485178. What is the first year ROI?

(Enter as a decimal, rounded answer to 3 decimal places)