Percy Jackson is an independent pen salesman. He's patented a new model, which he calls Riptide, that is supposed to be the best ballpoint pen on the market. Percy will initially invest $84,000 in this project. He expects to see revenue of $3,000 in the first month and thinks revenue will grow by 2% each month as the pen gains popularity. In 2 years, Percy plans to sell the patent rights for this pen to his brother for a salvage value of $13,000. If Percy's investment starts on 12/31/2022 and all of his income and expenses start at the end of the month 1/31/2023 through 12/31/2024, what is his average annual rate of return?