An investor is considering buying a property for Sh$.2,000,000.$ The cost of land is $30\%$ of the purchase price. The building will be depreciated over $20$ years on a straight$-$line basis. The investor will take a loan of $50\%$ of the purchase price at $12\%$ per annum payable monthly for $10$ years. The net operating income for the next two years is Sh$.210,000$ and Sh$.231,000.$ The property can be sold for Sh$.3,000,000$ at the end of year two. Tax on profits and capital gains is $30\%.$Assuming the investor has a required rate of return of $25\%.$ Calculate the IRR of the after$-$tax cash flows and determine the viability of the investment