39). Calculate the Net Present Worth (or Net Present Value), and benefit-cost (B/C) ratio of the following project, assuming an 8% discount rate (2 points). Also determine the project's Internal Rate of Return (IRR). (2 points) (Note: the IRR function in Excel can be used when cash flows occur in a regular basis--monthly or yearly. If you use IRR to solve this problem, you have to fill all these years when the cash flow is 0. Using another function---XIRR in Excel is simpler for this kind of periodic cash flows.) Year Cash Flow ($) -400.00 -100.00 +500.00 +2,500.00