A 55-year-old man with hypercholesterolemia enrolls in a double-blind randomized controlled trial investigating a new lipid-lowering agent. 500 participants receive the new agent, and 500 receive placebo. After one year of therapy, hepatotoxicity (elevated liver enzymes requiring discontinuation) occurs in 60 patients in the treatment group and 25 patients in the placebo group. What is the number needed to harm (NNH) for hepatotoxicity associated with the new agent?