Vital Silence, Inc., has a project with the following cash flows: Cash Flow -$ 27,900 11,900 14,900 10,900 Year 2 The required return is 18 percent. What is the IRR for this project? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) IRR Should the firm accept the project? Accept Reject