On the basis of the following information, you have to make a decision to accept or reject the new project. You have estimated the following cash flows: Year 0: CF = -459,000 Year 1: CF = 123,320; NI = 27,545 Year 2: CF = 157,657; NI = 15,200 Year 3: CF = 183,250; NI = 37,400 Year 4: CF = 207,345, NI = 45,200 Average Book Value = 187,200 Your required return for assets of this risk level is 13.5%. Q. Calculate the internal rate of return (IRR) of the project. What will be your decision on the project? Why