Rafael owned an apartment building that burned down. The empty lot is worth $90,000 and Rafael has received $210,000 from the insurance company. Rafael plans to build another apartment building that will cost $445,000. His real estate adviser estimates that the expected value of the finished building on the real estate market will be $615,000 next year. The discount/interest rate is 10%. What are the NPV and IRR of this decision?HINTHere, even though 90000 dollars is the worth of the plot, he does not EARN that amount, so he does not get that amount. Similarly, 210000 is a contingent event. His decision to build the house is NOT dependent on this insurance amount of 210000 dollars. Keep these in mind when you calculate NPV