An investor is considering a project with an initial cost of $10,000. This project will provide an annual benefit of $6000, however in year 3 and year 4 benefits will decrease to $3000. Annual operation and maintenance costs are estimated to be $1500. The useful life of this project is 5 years with no salvage value. Calculate the Internal Rate of Return (IRR) as well as the Adjusted Internal Rate of Return (AIRR). For the AIRR calculations use a reinvestment rate of 12% and increase that rate to 15% starting the 3^nd year