Your company is planning to open a new gold mine that will cost $1.82 million to build, with the expenditure occurring at the end of the year two years from today. The mine will bring year-end after-tax cash inflows of $1.52 million at the end of the two succeeding years, and then it will cost $0.5 million to close down the mine at the end of the third year of operation. What is this project's IRR? If the cost of capital is 10%, should the project be accepted based on the IRR criterion