A mining company is considering a new project. Because the mine has received a permit, the project would be legal; but it would cause significant harm to a nearby river. The firm could spend an additional $$10$ million at Year $0$ to mitigate the environmental problem, but it would not be required to do so$.$ Developing the mine $($without mitigation$)$ would cost $$60$ million, and the expected cash inflows would be $$20$ million per year for $5$ years. If the firm does invest in mitigation, the annual inflows would be $$21$ million. The risk$-$adjusted WACC is $12\%.$

$1.$ Calculate the NPV with and without mitigation.