A four$-$year project requires an investment of $-101$ and has the following cash flows in years $1$ through $4,$ respectively $($all cash flows in dollars$)$: $105,242,168,$ and $145.$ Without actually calculating any IRR, what is the minimum possible value any of the real IRRs could have? Give your answer as a percent with two decimals; e$.$g$.,23\mathrm{.}24($Acceptable error $=0\mathrm{.}5\%)$