A company is considering purchasing equipment costing $ $92000.$ The equipment is expected to reduce costs from year $1$ to $3$ by $ $22000$ comma year $4$ to $9$ by $ $9000$ comma and in year $10$ by $$2000.$ In year $10$ the equipment can be sold at a salvage value of $ $15000.$ Calculate the internal rate of return$($IRR$)$ for this proposal.