You are considering constructing a new plant in a remote wilderness area to process the ore from a planned mining operation. You anticipate that the plant will take a year to build and cost $120 million upfront. Starting in t=1, it will generate cash flows of $19 million at the end of every year over the life of the plant. The plant will be useless 20 years later, once the mine runs out of ore. In t=21 you expect to pay another $120 million to shut the plant down and restore the area to its pristine state. Using a cost of capital of 8,9%, a. What is the NPV of the project? b. Is using the IRR rule reliable for this project? Explain in 1-2 sentences.