3) A project has the following cash flows: Year 0 1 2 Cash Flows -$ 12,200 5,410 7,810 5,200 3 4 -1,540 Assuming the appropriate interest rate is 8 percent, what is the MIRR for this project using the discounting approach? A) 10.96% B) 15.54% C) 13.15% D) 18.12% E) 19.99%