Mr. Nikhil is interested in an investment that earns him $900,000 every year for the next four years. The investment requires an upfront cost. Additionally, the project will need a shutdown cost at the completion of the project at the end of year five. The shutdown cost is $400,000. The cost of capital of the project is 4.4%. Considering the MIRR, what is the upfront cost at which the project is no more a valuable investment? Select one: O $3.50 million O $3.21 million O $2.91 million O $2.62 million