Sheryl Tran pays $$245$ at the end of each month for ten years in order to repay a loan of $$22,000.$ The lender makes level deposits to a sinking fund account that is held by a third party and that pays an annual effective interest rate of $3\%$ during the first four years and a nominal monthly discount rate of $4\%$ there$-$ after. Find the difference between the annual effective interest rate charged to

Ms$.$ Tran and the lender's annual yield.