A firm is considering a project that requires an initial investment of $180,000. The life of this project is five years. Cash flows for each year are estimated as follows: Year 1 Year 2 Year 3 Year 4 Year 5 $105,000 $190,000 $50,000 -$60,000 -$110,000 The cost of capital of this project is 8%. Calculate the internal rate of return of the project and make a decision