Use the following information about Wesley to answer both questions below.

Wesley is considering purchasing an investment. He expects that the investment will pay him $$2,600$ at the end of every year for $12$ years. In addition, he expects to receive $$31,296$ at the end of the $12$ years. Assuming Wesley earns $8\%$ on his other investments, what is the maximum amount that he should be willing to pay for the investment?

Enter your answer as a positive number $($round to the nearest dollar if necessary$).$

Assume that the seller offers Wesley the investment for $$27,600.$ If Wesley purchases the investment at this price, what will be his rate of return on the investment?

Round your percentage to decimal points, as follows: X$.$XX$\%.$

$\%$