Assume the following information for a capital budgeting proposal with a five-year time horizon: Initial investment : Cost of equipment (zero salvage value) $ 420, 000 Annual revenues and costs: Sales revenues $ 300, 000 Variable expenses $ 130, 000 Depreciation expense $ 50,000 Fixed out- of-pocket costs $ 40,000 Click here to view Exhibit 128-1 and Exhibit 12B-2, to determine the appropriate discount factor(s) using the tables provided. This proposal's internal rate of return is closest to