Whispering Winds Corporation is considering investing in a new facility. The estimated cost of the facility is $3,551,000. It will be used for 12 years, then sold for $836,000. The facility will generate annual cash inflows of $499,000 and will need new annual cash outflows of $125,000. The company has a required rate of return of 5%. Calculate the internal rate of return on this project, and discuss whether the project should be accepted