"A firm is considering purchasing a computer system. The following data has been collected.
- Cost of the system: $172,000
- Project life: 6 years
- Salvage value at the end of year 6: $16,000
- Depreciation method: five-year MACRS
- Tax rate: 39%
- Annual revenue from project: $142,000
- Annual expenses (not including depreciation): $92,000
The firm will borrow the entire $172,000 at 5.8% interest to be repaid in 2 annual payments.
The firm's MARR is 12%. Determine the IRR for the computer system. Enter your answer as a percentage between 0 and 100."