The cost of state college tuition is currently at $22,500 per year and is rising at a rate of 4% each year. What will the same college tuition be in 5 years? Round to the nearest cent

Set $r$ is a set of rectangles such that (1) only the grid points shown here are used as vertices, (2) all sides are vertical or horizontal and (3) no two rectangles in the set are congruent. if $r$ contains the maximum possible number of rectangles given these conditions, what fraction of the rectangles in set $r$ are squares? express your answer as a common fraction.