An investment of $$144750$ is expected to generate an after$-$tax cash flow of $$96500$ in one year and another $$113870$ in two years. The cost of capital is $10$ percent. What is the internal rate of return?

$27\mathrm{.}89$ percent

$27\mathrm{.}49$ percent

$28\mathrm{.}09$ percent

$27\mathrm{.}69$ percent