The Fox-Trot Film Co. is interested in calculating the MIRR of a music video production site which will cost $300,000 to set up in Year 0 and $60,000 to tear down in Year 3. During Years 1 and 2, it will generate cash flows of $380,000 and $280,000 respectively. If the firm's cost of capital is 10%, this project's MIRR is closest to