GTO Incorporated is considering an investment costing $216,800 that results in net cash flows of $40,000 annually for 12 years. (PV of $1, FV of $1, PVA of $1, and FVA of \$1) (Use appropriate factor(s) from the tables provided.) (a) What is the internal rate of return of this investment? (b) The hurdle rate is 16.5%. Should the company invest in this project on the basis of internal rate of return