Jill Clark invested $ 25,000 in the bonds of Industrial Aromatics, Inc. She held them for 13​ months, at the end of which she sold them for $26,854. During the period of ownership she received $ 1,916 interest. Calculate the pretax and after-tax HPR on Jill's investment. Assume that she is in the 32% ordinary tax bracket (federal and state combined) and pays a 15% capital gains rate on dividends and on capital gains for holding periods longer than 12 months. What is the Pretax HPR percentage and the after-tac HPR percentage?