A firm evaluates all of its projects by applying the IRR rule.

Year	Cash Flow
0	$	152,000
1		64,000
2		75,000
3		59,000

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 13 percent, should the firm accept the project?