Suppose a taxpayer invests $100,000 in a partnership, matching the investment of the other 50% partner. In the first year, the partnership spends all of this investment on research, which is tax deductible for the taxpayer (flow through entity). In the second year, the partnership sells the developed technology generating $75,000 in capital gains income to the taxpayer. The taxpayer is in the 39% marginal tax bracket and pay 15% on capital gains. Considering the flow through tax deductibility to the taxpayer of the $100,000 investment AND the capital gains tax, what is the year 2 return on investment to the taxpayer? Please enter your response in percent with a single decimal point, use 5/4 rounding and no "%" sign (25.67% = 25.7). Please enter negative numbers with a leading "-" sign.