You are looking to purchase a building on Jan 1, 2018. The building pays out NOI of $1,500 on Dec 31, 2018 and pays out NOI of $1,600 of Dec 31, 2019. After the NOI is paid, you expect to sell the building for cash on Dec 31, 2019 at a 6% cap rate based on the 2019 NOI resulting in a sales price of $26,666.00. What do you pay for the building to earn a 4.00% IRR?