You have been offered a very long$-$term investment opportunity to increase your money one hundredfold. You can invest $$1,400$ today and expect to receive $$140,000$ in $40$ years. Your cost of capital for this $($very risky$)$ opportunity is $22\%.$ What does the IRR rule say about whether the investment should be undertaken? What about the NPV rule? Do they agree?

What is the IRR?

The IRR of this investment opportunity is

$\%.($Round to two decimal places.$)$