-19. Your firm has been hired to develop new software for the university's class registration system. Under the contract, you will receive $492,000 as an upfront payment. You expect the development costs to be $442,000 per year for the next three years. Once the new system is in place, you will receive a final payment of $874,000 from the university four years from now. a. What are the IRRs of this opportunity? b. If your cost of capital is 10%, is the opportunity attractive? Suppose you are able to renegotiate the terms of the contract so that your final payment in year 4 will be $1.2 million. c. What is the IRR of the opportunity now