You rent a commercial retail building and just signed a new five-year lease with annual rents of $7,500 per month. During the first two years of the lease the tenant will be offered two months free rent each year. The landlord will spend $25,000 on tenant improvements and finance them at 9%. The discount rate is 15%. The building is 4,000 square feet. What is the effective rent per square foot using Modified Straight-Line Method