Circle Corp. is considering opening a branch in another state. The operating cash flow will be $197,400 a year. The project will require new equipment costing $541,000 that would be depreciated on a straight-line basis to zero over the 4-year life of the project. The equipment will have a market value of $143,000 at the end of the project. The project requires an initial investment of $32,500 in net working capital, which will be recovered at the end of the project. The tax rate is 35 percent. What is the project's IRR? How do you use the BA2 plus calculator with this.