Mahsa Inc., a large piano manufacturer, has a new automated production line project it is considering. The project has a cost of $125,000 and is expected to provide after-tax annual cash flows of $120,000 for year 1 and $100,000 for year 2. The firm's management is uncomfortable with the IRR reinvestment assumption and prefers the modified IRR approach. You have calculated a cost of capital and financing costs for the firm of 12 percent. What is the project's MIRR