A $40,000 investment you made yields annual payments of $22,000, $14,000, $17,000, $25,000, and $38,000 at the end of the next 5 years respectively. Calculate the rate of return represented by this cash flow to three significant figures. If you were offered an additional $10,000 at the end of one of the five years and you could choose the year, which year would be the most advantageous and what would be the new rate of return?