TIPS Capital Return Consider a $4\mathrm{.}00$ percent TIPS with an issue CPI reference of $185\mathrm{.}10.$ At the beginning of this year $,$ the CPI was $192\mathrm{.}20$ and was at $202\mathrm{.}60$ at the end of the year $.$ What was the capital gain of the TIPS in percentage terms $?$ Assume semi $-$ annual interest payments and $$1,000$ par value $.($Do not round the intermediate steps $.$ Round your final answer to $2$ decimal places $.)$ :$21$