A firm has a new project with an initial investment of $60,000 and the following end-of- year estimated cash flows: Year 1: $28,000 Year 2: $18,000 Year 3: $30,000 Year 4: $30,000 If the firm's appropriate WACC = 9%, what is the Modified Internal Rate of Return (MIRR) of this project? a- 17.8% b- 15.3% c- 19.0% d- 13.3%