A $ 5,200 investment in equipment generates the following operating cash flows over the 4-year useful life: year 1 = $ 2,900; year 2 = $ 2,600; year 3 = $ 2,100; year 4 = (-) $ 400. Also, in the end, along with the flow from year 4, he recovers $ 520 from the equipment. If the MARR is 10%, what is the project rate of return (IRR)? Should you invest if the MARR is 12%?