3. (5 points) A capital project has an initial investment of S100,000 and cash flows in years 1-6 of $25,000, s10,000, s50,000, S10,000, s10,000, and $60,000, respectively. Given a 15 percent cost of capital (a) compute the net present value. (b) compute the internal rate of return (c) should the project be accepted? Why or why not