A new firm expects to work with 40 client accounts next year, 60 the second year, and 85 per year in the third year. After that, the company he projects that it will continue to work on 85 accounts per year until year 15. On average, the fim makes $9000 per account, with each account costing $3500 for materials, and other supply needs. The firm employs three people: Employee 1 will cost $1200 per account. Employee 2 will cost $40,000 per year and $800 per account. Employee 3 will cost $50,000 per year The Firm faces annual costs of $70,000 for maintaining equipment and vehicles, insurance, marketing, and other costs. The firm will need to spend $160,000 upfront on vehicles and equipment. Because there will be replacing and repairing of some equipment the company expects to be able to deduct $20,000 in depreciation expenses each year for the duration of the business. The firm will also be able to sell its equipment for $60,000 (after tax) in 15 years. The tax rate of 19% and has a discount rate of 7% 1. What is the Net Present Value (NPV) and the Internal Rate of Return (IRR) for this firm