30. If the cost of capital for the project shown below is 2.5 percentage points less than the project's IRR (for example, if the project's IRR is 12%, the cost of capital is 95%), what is the NPV of the project? Year Cash Flow 0 ($210,000) 1 $40,000 2 $50,000 3 $60,000 $60,000 3 $70,000 $70,000 NO