ABC Ltd is considering an investment of $210,000 in a project that will generate revenues of $400,000 at the end of the first year, $300,000 at the end of the second year and $600,000 at the end of the third year. The expenses of the project are as follows: $250,000 in the first year, $120,000 in the second year and $300,000 in the third year. Additional to the revenue and expenses Working Capital of $150,000 is needed throughout the project. The tax rate is 30%, and tax laws allow the investment to be depreciated over three years, even though the investment has a useful life of three years. Should ABC engage the investment with a required rate of return of 15% (assume all cash flows occur at the end of the year)? Use both NPV and IRR calculations.