The processing plant experienced heat loss that cost the owner $3,000 next year. A salesman from ABE, Inc claims he can reduce heat loss by 80% with the installation of $15,000 of ABE now. If the cost of heat loss rises by $200 per year, after next year (gradient), and the owner plans to keep the building 10 more years, what is the rate of return, neglecting depreciation and taxes? Use exact IRR

=____%