In the context of evaluating the financial performance of a 1-year loan from a regional commercial bank, consider the following specifics: The loan, amounting to JPY 4.2 billion, is financed entirely by deposits. The average annual interest rate paid on these deposits is 0.4%, while the loan earns an annual interest rate of 3.2%. The expected loss on the loan is 2.0% of its face value, and the bank incurs annual operating costs amounting to 0.5% of the loan's face value. Additionally, to support the loan, the bank requires economic capital equating to 10.0% of the loan amount. The average pre-tax return on this economic capital is 1.4%, and the effective tax rate applicable is 38%. Considering these parameters and the absence of other transfer costs, what is the Risk-Adjusted Return on Capital (RAROC) after taxes for this loan?