A firm undertakes a five-year project that requires an initial capital investment of $140,000. The project is then expected to provide free cash flow from operations of $25,000 in the first year, $50,000 in the each of the second and third years, and $40,000 in the fourth year, and $15,000 in the fifth year. The project has an end-of-life salvage value of $3,000 in the fifth year, too. The discount rate is 9.40%.

Rounded to the nearest dollar, the net present value of this project is $

Rounded to one decimal place as a percent, the internal rate of return for the project is