On January$1,2020,$ Simon$$ Love's portfolio of $15$ common stocks had a market value of $$265,000.$ At the end of May $2020,$ Simon sold one of the$$ stocks, which had a$$ beginning$-$of$-$year value of $$26,800,$ for $$31,900.$ He did not reinvest those or any other funds in the portfolio during the year. He received total dividends from stocks in his portfolio of $$11,000$ during the year. On December$31,2020,$Simon$\text{'}$s portfolio had a market value of $$243,000.$ Find the HPR on$$ Simon's portfolio during the year ended December$31,2020.($Measure the amount of withdrawn funds at their$$ beginning$-$of$-$year value.$)$