Your firm has been hired to develop new software for the university's class registration system. Under the contract, you will receive $491,000 as an upfront payment. You expect the development costs to be $458,000 per year for the next 3 years. Once the new system is in place, you will receive a final payment of $923,000 from the university years from now.

a. What are the IRRs of this opportunity? The IRRs of the project in ascending order are _% and _%