Tom expects to have an annual return of 0.113 for the next three years. His income tax rate is 0.42. The estate tax rate is expected to be 0.32 three years from now when he dies. If Tom transfers his excess capital to his daughter as a gift now, she will earn the same annual return. However, her income tax rate is only 0.22. If gift tax is paid by the daughter, what is the gift tax rate that it will be indifferent between a gift and an estate?