You are examining a project with an upfront cost (T-0) of $100,000. The project generates annual after-tax FCF of $40,000 at T=1 through T-4. Then, at T-5, the project will have to spend 25,000 (also after taxes) to restore the environment. As you can calculate, at a WACC of 10 percent, the project has a NPV of $11,271.58. Due to the negative cash flows at T-5, the project has multiple IRRs. To resolve this, you calculate the MIRR for this project. Further, to highlight the impact of capital rationing, you calculate the MIRR two ways: both with and without capital rationing, using a reinvestment rate of 17 percent where appropriate. What is the difference between the two MIRR calculations? O 4.27% O O O O