Calculating IRR. A firm evaluates all of its projects by applying the IRR rule. If the required return is 13 percent, should the firm accept the following project?

Year	Cash Flow
0	-$145,000
1	71,000
2	68,000
3	52,000

For the cash flows in the previous problem, suppose the firm uses the NPV decision rule. At a required return of 10 percent, should the firm accept this project? What if the required return was 21 percent?