A company is going to invest a new product project, the income period of the project is 5 years, the investment of fixed assets is 7.5 million yuan, the straight line method of depreciation, depreciation life is 5 years, the estimated net salvage value is 500,000 yuan, it is estimated that the project annual fixed cost is 3 million yuan, the product unit price is 260 yuan, the annual sales volume is 30,000, At the beginning of the project, 260 yuan of working capital should be advanced, assuming that the cost of capital rate is 10% and the corporate income tax rate is 25%.

Requirements :(1) Calculate the net operating cash flow of the project;

(2) Calculate the net present value of the project;

(3) Calculate the project's internal rate of return.