3. An investment of $150,000 is expected to generate an after-tax cash flow of $100,000 in year one and another $120,000 in year two. The cost of capital is 10%. a. What is the NPV of this project? Based on the NPV technique, is this project acceptable? Explain. (9) b. What is the IRR of this project? Based on the IRR technique, is this project acceptable? Explain. (9)