your firm is contemplating the purchase of a new $520,000 computer-based order entry system. the system will be depreciated straight-line to zero over its five-year life. at the end of that time, you can sell the system for $56,000. you will save $155,000 before taxes per year in order processing costs, and you will be able to reduce working capital by $81,000 (this is a one-time reduction). if the tax rate is 22 percent, what is the irr for this project?