You are considering constructing a new plant in a remote wilderness area to process the ore from a planned mining operation. You anticipate that the plant will take a year to build and cost $102 million upfront. Once built, it will generate cash flows of $13 million per year starting two years from today. In 21 years, after its 20th year of operation, the mine will run out of ore and you expect to pay $158 million to shut the plant down and restore the area to its pristine state. Using a cost of capital of 13%: a. What is the NPV of the project? b. Is using the IRR rule reliable for this project? Explain. c. What are the IRRS of this project?