One of the largest FMCG producer is planning to take a venture in retail business of consumer goods through their discount stores. Average cost of capital of this company is 12%. As the company is taking up a new project they decided to appraise the project with risk adjusted discount rate method. They also found that the premium for the normal risk of the firm is twice the premium for the extra risk of the project. Risk free rate prevailing in the market is 7%. Estimated initial investment for this project is Rs.100 crores. Company requires to recover the investment amount at risk adjusted rate within next two years of operation. Cash flows related to this project are expected to be as follows:

(Rs. in Crores)

Year	Cash Flow
0	(100)
1	60
2	55

You are required to find out the cut-off premium for normal risk of the company to fulfil their objective