You have just won a contract to build an office building. It will take one year to construct it, requiring an investment of $20 million today and $5.00 million in one year. The client will pay you $17.50 million upon the building's completion and $10 million one year later. Suppose the cash flows and their times of payment are certain, and the risk-free interest rate is 8%. What is the NPV of this opportunity? What is the IRR? (Show work in excel)