The Patches Group has invested $33,000 in a high-tech project lasting three years. Depreciation is $10,900, $14,100, and $8,000 in Years 1, 2, and 3, respectively. The project generates pretax income of $3,950 each year. The pretax income already includes the depreciation expense. The tax rate is 30 percent. What is the projects average accounting return (AAR)? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)