Chasteen, Inc. is considering an investment with an initial cost of $185,000 that would be depreciated straight-line to a zero book value over the life of the project. The cash inflows generated by the project are estimated at $76,000 for the first two years and $30,000 for the following two years. What is the internal rate of return? 1) 7.55 percent 2) 6.94 percent 3) 8.11 percent 6.44 percent 5) 7.43 percent