Your firm has been hired to develop new software for the university's class registration system. Under the contract, you will receive $ 500 comma 000 as an upfront payment. You expect the development costs to be $ 450 comma 000 per year for the next years. Once the new system is in place, you will receive a final payment of $ 900 comma 000 from the university 4 years from now. a. What are the IRRs of this opportunity? (Hint: Build an Excel model which tests the NPV at 1% intervals from 1% to 40%. Then zero in on the rates at which the NPV changes signs.)