Bohrer Mining, Inc., is trying to evaluate a project with the following cash flows:

Year Cash Flow

$0$$$39,200,000$

$163,200,000$

$212,200,000$

a$-1.$ What is the NPV for the project if the company requires a return of $11$ percent? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$a$-2.$ Should the firm accept this project?