Strip Mining Incorporated can develop a new mine at an initial cost of $$12$ million. The mine will provide a cash flow of $$40$ million in $1$ year. The land then must be reclaimed at a cost of $$31$ million in the second year.

What are the IRRs of this project?

Note: Enter your answers in ascending order. Do not round intermediate calculations. Enter your answers as a percent rounded to $2$ decimal places.