Your coworker, Sarah, has a difficult time managing her money and often Katiees paycheck to paycheck. Upon finishing her taxes, she was pretty excited because her return showed a tax refund of $3,600. If she had filed electronically, she would have received her tax refund in full exactly 20 days after she filed the return. Because she was desperate for cash, she instead turned to Katie's EZ-Cash to get her refund immediately. Katie charged Sarah $300 to advance the tax refund. So, Katie received $3,300 ($3,600 - $300) immediately and signed an agreement to have her tax refund deposited into EzCash's bank account. Assuming a 360-day year, what is the effective annual rate of interest that Sarah was charged for the tax-refund advance