You can buy a business for $40,000. If you buy it, you can expect to earn these after-tax cash flows during Years 1 through 3: Year 1 = $5,000, Year 2 = $6,000, and Year 3 = $7,000. You can also expect to be able to sell the business for $20,000 at the end of Year 4. What is the expected annual rate of return on this investment?