Strip Mining Inc. can develop a new mine at an initial cost of $13 million. The mine will provide a cash flow of $41 million in 1 year. The land then must be reclaimed at a cost of $30 million in the second year. a. What are the IRRs of this project? (Enter your answers in ascending order. Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.) b. Should the firm develop the mine if the discount rate is 10\%? 20% ? 80% ? 120% ? (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Enter your answers in millions rounded to 3 decimal places.)