The Norris Co. has an improved version of its hotel stand. The investment cost is expected to be $72 million and will return $ 25 million per year for 5 years in net cash flows. The ratio of debt to equity is 1 to 1. The cost of equity is 14%, the cost of debt is 8%, and the tax rate is 25%. What is the appropriate discount rate for the project, assuming average risk? What is the NPV of the project?