You have been asked to calculate the internal rate of return for an investment with the following cash flows, using the Excel IRR function: The cost of the investment is $500,000. Cash flows in years 1 through 5 are $200,000; $160,000; $120,000; $80,000; and $40,000, respectively. The residual value of the investment is $25,000. Using Excel's IRR function, what is the internal rate of return on the investment after 5 years