Microwave Oven Programming, Inc is considering the construction of a new plant. The plant will have an initial cash outlay of $7.1 million (= -$6.1 million), and will produce cash flows of $2.3 million at the end of year one, $4.5 million at the end of year 1, and $1.9 million at the end of years 3-5. What is the internal rate of return on this new plant? a. The IRR on the project of the project is what %? (round to two decimal places)