3. (5 points) A capital project has an initial investment of $150,000 and cash flows in years 1-6 of $45,000, $25,000, $55,000, $20,000, $20,000, and $60,000, respectively. Given a 12 percent cost of capital (a) compute the net present value. (b) compute the internal rate of return () should the project be accepted? Why or why not