NPV and IRR Benson Designs has prepared the following estimates for a long-term project it is considering. The initial investment is $61,660, and the project will yield cash inflows of $7,000 per year for 14 years. The firm has a cost of capital of 14%. a. Determine the net present value (NPV) for the project. b. Determine the internal rate of return (IRR) for the project. c. Would you recommend that the firm accept or reject the project? a. The NPV of the project is $ (Round to the nearest cent.)