Spartan Skateboards, Inc., is considering buying a new piece of equipment that will quickly imprint Spartan's image on the top of the skateboard. The equipment will cost $2500, but is expected to increase sales by $800 per year over the next 5 years. There is no additional Net Working capital needed, nor will the equipment have any salvage value. The owner of the shop requires a return of 8%. What is the Internal Rate of Return?