A project costs $18,000 to initiate. Cash flows are estimated as $5,000 a year for the first two years and $4,000 a year for the next three years. The discount rate is 7.5%. The net present value for this project is and the internal rate of return is the discount rate. $152.35; more than $20.90; less than $20.90; more than $433.90; less than $433.90; more than