Q Corporation has reinvested $100 billion of foreign earnings in its Irish operations. Due to a change in economic conditions, its pre-tax Irish ROA has declined to 5 percent. It estimates that it would have to pay $25 billion in U.S. tax to repatriate all of these earnings and profits to the U.S. What pre-tax return would the company need to earn in the U.S. to break even, after tax, on repatriation of its Irish E&P? (Assume an Irish tax rate of 12.5% and a U.S. tax rate of 35%). Round your answer to 2 decimals and do not use the % sign. Note: answering this question requires a complex analysis-take your time.