3. Determine the IRR of the project and the NPV of the project at a cost of capi- tal of 12% using the Excel functions. For the calculation of NPV, include cash flows 1 through 5 in the NPV function and then subtract the initial cost (i.e., = NPV (rate, CF1: CF5) + CF0). For IRR, include cash flows 0 through 5 in the cash flow range.