Bohrer Mining, Inc., is trying to evaluate a project with the following cash flows:

Year	Cash Flow
0	$	39,300,000
1		63,300,000
2		12,300,000

a-1.	What is the NPV for the project if the company requires a return of 12 percent? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
a-2.	Should the firm accept this project?