Your allocated stock (XYZ STOCK) is not performing very well and the prices are expected to fall. You decided to sell short 100 shares of your allocated stock. Currently, it is selling at $56. Your broker tells you that your margin requirement is 45 percent and that the commission on the purchase is $155. While you are short the stock, this stock pays a $2.50 per share dividend. At the end of one year, you buy 100 shares of the same stock at $45 to close out your position. You are charged a commission of $145 and 8 percent interest on the money borrowed. What is your rate of return on the investment?