Suppose a loan of 100,000 is being repaid over ten years, with semiannual installment payments of 5000, plus interest payments on the unpaid balance at 4% per annum compounded semiannually. These payments are made by the borrower at the end of each six-month interval. The installment and interest payments are reinvested by the lender at 5% per annum compounded semi-annually. Calculate the lender's annual effective yield rate for this loan