A project that provides annual cash flows of $28,500 for nine years costs $138,000 today. If the required return is 8 percent, the NPV for the project is $ ____and you would accept the project. If the required return is 20 percent, the NPV is $ ____ and you would reject the project. At a discount rate of _____percent, you would be indifferent between accepting the project and rejecting it.