A firm evaluates all projects by applying the IRR rule. A project has the following cash flows: Year Cash Flow 0 $ 28,600 1 12,600 2 15,600 3 11,600 What is the IRR for this project? Note: Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16. If the appropriate interest rate is 14 percent, should the company accept the project