JL and Co. is contemplating the purchase of a new $428,000 computer based order entry system. The system will be depreciated straight line to zero over the projects 6 year life. The pretax value is $215,000. The system will save 148,000 before taxes per year in order processing costs and will reduce working capital by 46,000 at the beginning of the project. working capital will revert back to normal at the end of the project. If the tax rate is 34%, what is the IRR for this project?