Someone is considering a project with a start-up cost of $81,900. He requires a rate of return of 13%. 

Based on the IRR of the following cash flows, should he accept the project? 

Yr 1 $21,100 / Yr 2 $24,200 / Yr 3 $30,000 / Yr 4 $25,600 / Yr 5 $19,000