Penny Enterprises is planning to start its business operation with an initial investment of $200,000. Penny Enterprises has two alternative financing plans:

• Financing Plan-A: Take a bank loan for $50,000 at 5% interest and raise the remaining $150,000 from equity investment.
• Financing Plan-B: Raise the entire $200,000 from equity investment by a group of investors.

Penny Enterprises projects a sales revenue of $80,000 in the first year. The projected cost of goods sold and operating expenses for the first year is $25,000 and $10,000, respectively. Assuming a 21% corporate tax rate, what is the absolute difference between the rates of return for equity investors under the two financing plans?