You decide to sell short 100 shares of Finance Dude Inc. when it is selling at its yearly high of $60. Your broker tells you that your margin requirement is 45 percent and that the commission on the purchase is 2%. While you are short the stock, Finance Dude Inc. pays a $1.50 per share dividend. At the end of one year, you buy 100 shares of Finance Dude Inc. at $55 to close out your position and are charged a commission at 1% and 9 percent interest on the money borrowed. What is your rate of return on the investment?