Tech Solutions is evaluating a new software development project with the following projected cash flows: $-$ Initial investment: $\backslash$$$400,000-$ Year $1$: $\backslash$$$150,000-$ Year $2$: $\backslash$$$200,000-$ Year $3$: $\backslash$$$250,000-$ Year $4$: $\backslash$$$200,000$ a$)$ Calculate the IRR The IRR is $\backslash \%($Format: round to one decimal point, e$.$g$.6\mathrm{.}3)$ b$)$ If the company's cost of capital is $\backslash (12\backslash \%\backslash ),$ should the project be accepted based on IRR?