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

Year Cash Flow

$0$$ $38,800,000$

$162,800,000$

$211,800,000$

a$-1.$ What is the NPV for the project if the company requires a return of $12$ 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?