A cutting-edge product had the following net cash flow series during its first 5-year period on the market. Assuming an investment rate of 25% and a borrowing rate of 18% per year. Which one of the following values is closest to the modified ROR (MIRR)? Year Net Cash Flow (S) Cumulative Cash Flow ($) 0 -45,000 -45,000 1 30,000 -15,000 30,000 15,000 3 -120,000 -105,000 4 30,000 - 75,000 5 127,500 52,500 N 3