An investor owns several apartment buildings. The taxes on these buildings total $30,000 per year and are due before April 1. The late fee is 1 2% per month up to 6 months, at which time the buildings are seized by the authorities and sold for back taxes. If the investor has $30,000 available on March 31, will he save money by paying the taxes at that time or by investing the money at 8% and paying the taxes and the penalty on September 30?