Leung Crafts is contemplating the purchase of a new $$218,000$ computer$-$based order entry system. The system will be depreciated straight$-$line to zero over the system's five$-$year life. No bonus depreciation will be taken. The system will be worth $$20,000$ at the end of five years. The company will save $$73,500$ before taxes per year in order processing costs and will reduce working capital by $$18,600$ on Day $1.$ The net working capital will return to its original level when the project ends. The tax rate is $21$ percent. What is the internal rate of return for this project?

$21\mathrm{.}49\%$

$13\mathrm{.}37\%$

$20\mathrm{.}12\%$

$18\mathrm{.}21\%$

$13\mathrm{.}58\%$