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

$\backslash$table$[[$Year$,$Cash Flow$],[0,-$$$,161,000],[1,,55,000],[2,,84,000],[3,,68,000]]$

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$.,32\mathrm{.}16.)$

Internal rate of return

$\%$

If the required return is $12$ percent, should the firm accept the project?