You are considering opening a new plant. The plant will cost $ $104\mathrm{.}4$ million upfront and will take one year to build. After$$ that, it is expected to produce profits of $ $28\mathrm{.}6$ million at the end of every year of production. The cash flows are expected to last forever. Calculate the NPV of this investment opportunity if your cost of capital is $7\mathrm{.}7\%.$ Should you make the$$ investment? Calculate the IRR. Does the IRR rule agree with the NPV$$ rule?