A mining company plans to mine a beach for rutie. To do so will cost $14 million up front and then produce cash flows of $7 million per year for five years. At the end of the sixth year the company will incur shut-down and clean-up costs of $6 milion. If the cost of capital is 13.5%, then what is the MIRR for this project? A. 22.78% B. 18.64% C. 20.71% D. 14.5%