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During the year that IIA Insurance Group held the shares of Manufacturing, Inc. (MI) the value of the shares went from $10 per share on January 1 to $13 per share on December 31. During that same period MI paid $0.08 per share in dividends. What is the percentage of capital gain that IIA received?.

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During the year that IIA Insurance Group held the shares of Manufacturing, Inc. (MI) the value of the shares went from $10 per share on January 1 to $13 per share on December 31. During that same period MI paid $0.08 per share in dividends. What is the percentage of capital gain that IIA received?

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