Use Microsoft Excel to assess the internal rate of return for an IT initiative. Suppose the initial investment is $$60,000$ in year zero. The returns on investment in dollars for the following $5$ years are $($a$)$ $$10,000,($b$)$ $$12,000,($c$)$ $$15,000,($d$)$ $$21,000,$ and $($e$)$ $$26,000.$ Use the IRR function to compute the internal rate of return after $2,4,$ and $5$ years. Next, assume that the loan for the initial $$70,000$ is at $8$ percent and you are earning $16$ percent on the annual returns. Use the MIRR function to calculate the internal rate of return. Is the annual rate of return higher when using the MIRR function than the IRR function? Under what circumstances would it be lower