Naomi has always wanted to open a cyber coffee shop and has made her cash flow projections. She estimates that it will cost her $225,000 to develop the project, and the cash flows for the next six years will be $45,000, $69,000, $125,000, $185,000, $189,000, and

$200,000 respectively. If her cost of capital is 9.5%, what is the net present value and internal rate of return of her project? Should she accept or reject this investment?