A firm evaluates all of its projects by applying the IRR rule. Year Cash Flow $ 164,000 O 52.000 1 2 3 87.000 71.000 What is the project's IRR? (Do not round Intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g. 32.16.) Internal rate of return If the required return is 12 percent, should the firm accept the project