A colleague asks for your help in finding the discount rate where the NPV=0 for a set of cash flows. You quickly recall that this is the IRR for a project. Answer in %, rounding to 2 decimals. Year 0 cash flow = -115,000 Year 1 cash flow = 38,000 Year 2 cash flow = 36,000 Year 3 cash flow = 41,000 Year 4 cash flow = 32,000