You are considering opening a new plant. The plant will cost $$$$97\mathrm{.}5$ million upfront. After$$ that, it is expected to produce profits of $$$$31\mathrm{.}3$ million at the end of every year. The cash flows are expected to last forever. Calculate the NPV of this investment opportunity if your cost of capital is $6\mathrm{.}4\%.$ Should you make the$$ investment? Calculate the IRR and use it to determine the maximum deviation allowable in the cost of capital estimate to leave the decision unchanged.