You are considering opening a new plant. The plant will cost $$$$102\mathrm{.}01$ million up front and will take one year to build. After$$ that, it is expected to produce profits of $$$$31\mathrm{.}42$ million at the end of every year of production. The cash flows are expected to last forever. Calculate the NPV of this investment opportunity if your cost of capital is $7\mathrm{.}12\%.$ Should you make the$$ investment? Calculate the IRR and use it to determine the maximum deviation allowable in the cost of capital estimate to leave the decision unchanged.