Amining company plans to mine a beach for rutile. To do so will cost $12 million up front and then produce cash flows of $5 million per year for five year, the end of the south year the company will incur shut-down and dean-up costs of S4 millon. I the cost of capital is 12.6% then what is the MIRR for the project? OA 11.90% OB. 18.85% OC 15.42% OD 17.3%