Professor Wendy Smith has been offered the following deal: A law firm would like to retain her for an upfront payment of $56,000. In return, for the next year, the firm would have access to eight hours of her time every month. Smith's rate is $610 per hour, and her opportunity cost of capital is 14% (equivalent annual rate, EAR). What is the IRR (annual)? What does the IRR rule advise regarding this opportunity? What is the NPV? What does the NPV rule say about this opportunity? What is the IRR (annual)? The IRR (annual) is%. (Round to two decimal places.)